Covered member definition
/What is a Covered Member?
A covered member is a term used by the AICPA in relation to the parties covered by its rules concerning auditor independence from attest clients. In this context, a covered member is an individual on an attest engagement team, an individual in a position to influence an engagement team, a partner or manager who provides 10 or more hours of nonattest services to an attest client per year, a partner in the office in which the lead attest engagement partner practices in connection with an attest engagement, and the audit firm.