An individual may not serve on the audit team while an immediate family member is a client director or officer, or is an employee positioned to significantly influence how the client's accounting records or its financial statements are prepared, or held such a role during the period the engagement covers. Close family and other close personal relationships, and relationships of firm partners and employees outside the team, are evaluated and addressed through removal from the team, restructuring of responsibilities or independent review.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.