AS 9100 adds the following requirement to the Management Representative section: 5.5.2 Top management shall appoint a member of management who, irrespective of other responsibilities, shall have responsibility and authority that includes (D) the organizational freedom to resolve matters pertaining to quality.

Does this mean that the MR must report to the top manager (president) or can the MR report to engineering or operations with a dotted line to president? Some auditors are concerned about a conflict of interest, if only perceived.