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...

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?

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·         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