AICPA 3-30

• Identify threats to Independence that arise from the circumstances.
• Consider whether there are safeguards that could reduce/eliminate the threats
• If you can't reduce/eliminate the threat, independence is impaired.

Anyone in the firm who must avoid certain financial and business relationships with a client to maintain independence.

• Anyone on the engagement team
• Partner or manager who provides over 10 hours of non-attest services
• Partners who practice in the same office as the lead engagement partner
• Anyone who evaluates/recommends compensation of the attest partner.
• Anyone who supervises the attest partner and everyone above them
• Anyone who consults with the engagement
• Anyone who participates in quality control for the engagement and anyone above them.

If the covered member is only a covered member because: of the 10 hour rule or the same office rule.