The independence rule in the Code of Professional Conduct prohibits the professional staff of an audit firm from holding a 5% or greater equity interest in any of their audit clients. Additionally, no member of the audit firm's professional staff can be a director, officer, employee, etc., of an audit client. Additional restrictions have been established for "covered members". Please indicate whether each of the following are considered to be covered members in regards to an audit of Avalos, Inc. A partner in the Chicago office is in charge of the audit engagement. a. A partner in the Chicago office who provides only tax-related services to clients and is not involved in any audits. b. A newly hired staff assistant who works on the audit. This staff person has not yet taken the CPA exam and is not certified. c. A staff accountant who prepares Avalos's tax return. This person provides no other services for Avalos. d. The managing partner of the CPA firm who practices in Portland, Oregon office. The partner is not involved in the Avalos audit.