You are a manager in the quality control group of the firm Merrill & Clement.

You are a manager in the quality control group of the firm Merrill & Clement. The firm’s primary office is in Oklahoma City, and it has four other offices in Oklahoma and Texas. Recently, the firm acquired a new client—NAL Co. NAL is a private toy manufacturing company. Personnel in your firm’s Oklahoma City office will audit NAL’s financial statements.
Cole Epp, tax accountant, is located in the Oklahoma City office. She will help prepare the tax return for NAL and assist NAL in computing the tax provision for its financial statements. Is Cole a covered member who must be independent of NAL?

A.) Yes, because he provides services to NAL.

B.) Yes, because he is located in the Oklahoma City office.

C.) No, because he performs no attest services for NAL.

D.) No, because he is only providing assistance on these engagements.

The answer is Yes, because he provides services to NAL.