Which one is not considered to be a member of the attest engagement team

Pine, a member, is a partner at the firm of Oak & Spruce, CPA’s. The firm has 6 partners, 50 professional employees, and 12 administrative staff. The firm performed an attest engagement for Forest Worldwide for the year ended December 31, 20X5. Since Forest Worldwide is a relatively complex engagement, a number of people were involved. Of the following participants in the engagement, which one is not considered to be a member of the attest engagement team?

Top of Form

a) Pine performed the second partner review of the Forest Worldwide financial statements.

b) Wood, a tax associate, prepared the tax accrual and deferred tax computations for Forest Worldwide

c) Chip, an administrative employee, made copies and bound versions of the Forest Worldwide financial statements.

d) All of the above are members of the attest engagement team