Under FinCEN rules, which of the following persons is deemed to be a control person in a corporation?

A limited partner generally has limited involvement in the management of a business and is primarily an investor. Under FinCEN regulations, control persons are those who have the authority to make significant decisions for the corporation, which does not apply to limited partners who are usually passive investors with restricted control.

An independent auditor's role is to conduct examinations of financial statements to ensure accuracy and compliance, but they do not typically have control over corporate operations or decision-making. This lack of authority disqualifies independent auditors from being deemed control persons under FinCEN regulations.

While independent board members can influence corporate governance, they generally do not have operational control or decision-making power like a CFO does. Their advisory role does not equate to the authority required to be considered a control person as defined by FinCEN.