-mail h) other: please describe B10 Do professionals have access to guidance materials regarding the applicable Quality Management standards? B11 Are Quality Management responses e.g., policies and

Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access

; - Experts are available, if needed; - Individuals meeting the criteria and eligibility requirements to perform engagement quality review are available, where applicable; - Intellectual resources are available

nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

relation to threats to independence and objectivity of EQR; (d) complying with provisions of law and regulation (if applicable); If yes, please respond to following questions. - How does the firm assess an

are not compliant under the criteria. This is applicable to ships which are classified as liquified natural gas (LNG) Carriers or Crude Oil Tankers. Dry Bulk Carriers IF transporting more than the