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 A 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. Walter is a tax manager in the C office and will have no involvement on the XYZ audit other than to review XYZs tax accrual near the audits completion. Is Walter a covered member for purposes of evaluating the firms independence of XYZ?

2. Wanda is a tax manager in the C office and will have no involvement on the XYZ audit. However, XYZ has asked the firm to spend a few days in its office helping it to prepare its quarterly payroll tax return, and Wanda has been assigned this work. Is Wanda a covered member for purposes of evaluating the firms independence of XYZ?

3. Henry is a recent accounting graduate and a new hire for the B offices audit staff and will have no involvement on the XYZ audit. However, XYZ has asked the firm to spend a few days in its office performing some basic bookkeeping in preparation for the audit, and Henry has been assigned this work. Is Henry a covered member for purposes of evaluating the firms independence of XYZ?