YOUCPA is a regional CPA firm engaged in public audit work of small- and medium-size firms in the Midwest. The YOUCPA firm has their main office in Chicago, Illinois, and regional offices in Minneapolis, Minnesota and Indianapolis, Indiana. The managing partners are located in Chicago. YOUCPA also provides tax preparation and information consulting to customers and is an approved PCOAB audit firm.
Your client, the publicly traded Fresno Freezer Corporation, is located in Elgin. Illinois, a small city located outside of Chicago. The client has the main plant there and has distribution centers in Indianapolis and Minneapolis.
The Fresno Freezer Corporation has contracted with YOUCPA for an audit. During the audit, the audit team has asked you to determine if everyone on the engagement team is independent.
The following individuals are on the engagement team and on the management of YOUCPA:
• Sarah Ball, Senior Partner. YOUCPA • Bill Davis, Managing Partner, YOUCPA • David Youssef, Manager of Taxation Services, YOUCPA • Yewel Faraday, Manager of Information Consulting, YOUCPA • Frank Bell, Supervisor of Auditing assigned to Client, YOUCPA • Beth Wright. Supervisor of Auditing assigned to Client, YOUCPA • Wilbur Singation, Auditor, YOUCPA • Sam Martin, Auditor, YOUCPA • Mary Franks, Auditor, YOUCPA • Phil Cole, Auditor, YOUCPA • Callie Smart, Auditor, YOUCPA • You, Auditor, YOUCPA

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