The next six questions refer to AHW & Co., a CPA firm with offices in cities A, B, and C. XYZ Company is a new audit client of the Asheville office and the engagement will be for the fiscal year ended March 31, 2020. As further described below, XYZ has asked the firm to provide certain additional nonaudit services.

1. Alice is a tax partner in the A office and will have no involvement on the XYZ audit or in any other work that XYZ has asked AHW to perform. Is Alice a covered member for purposes of evaluating the firms independence of XYZ?

2. Albert is an audit manager in the A office and will have no involvement on the XYZ audit or in any other work that XYZ has asked AHW to perform. Is Albert a covered member for purposes of evaluating the firms independence of XYZ?

3. Helen is an audit partner in the B office and will have no involvement on the XYZ audit or in any other work that XYZ has asked AHW to perform. Is Helen a covered member for purposes of evaluating the firms independence of XYZ?