As a general rule, professional employees in a CPA firm who are not covered members and their immediate family

members cannot

have an indirect investment of more than $5\%$ in an attest client

hold a non$-$key position with an attest client

have a direct investment of more than $1\%$ in an attest client

be a trustee, director, or officer of an attest client or of the client's pension or profit$-$sharing trust