A CPA firm is auditing the financial statements of a nonissuer, TechInnovate Inc. The lead engagement partner's spouse has recently been promoted to a position at TechInnovate. Under the AICPA Code of Professional Conduct, which of the following positions held by the spouse would NOT automatically impair the firm's independence?

Under the AICPA Code of Professional Conduct (ET 1.270), independence is impaired if an immediate family member (spouse) holds a 'key position' with the attest client. A key position is one where the individual has primary responsibility for significant accounting functions, preparation of financial statements, or the ability to exercise influence over the contents of the financial statements. A warehouse manager without access to financial data does not meet the definition of a key position.