No direct financial interest, and no indirect financial interest that is material, in an audit client may be held by the firm, by a network firm, by an audit team member or that member's immediate family, nor by partners (and their immediate family) in the office where the engagement partner practises, nor by other partners and managerial staff who do more than minimal non-audit work for the client. Interests held as trustee, through retirement benefit plans or received by inheritance are governed by specific rules requiring disposal or removal from the team. Where a close family member holds an interest the threat is evaluated and addressed.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.