Which of the following is not classified as a covered member under the independence standards contained in the Professional Code of Conduct?

A) A member of the attest engagement team

B) A partner in a different office that the lead partner on the attest engagement who provides non-attest services for the attest client

C) A partner in the same office as the lead partner on the attest engagement who does not provide any services for the attest client

D) A partner in a different office than the lead partner on the attest engagement who owns a direct financial interest in the attest client