position at the client? (d)  If not a partner – were they a former member of the engagement team within the last two years and have they joined the client as a director or in a key management position? 3

establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position

or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full

Electrical Products and Computer 08 Energy and Utilities 23,323.60 7 09 Media and Publishing 10 Finance and Securities 17,157.60 8 11 Foods and Beverages 7,250.00 3 12 Health Care Services 13 Tourism and

Energy and Utilities 8,600.00 4 09 Media and Publishing 300.00 1 10 Finance and Securities 29,961.98 12 11 Foods and Beverages 5,820.00 2 12 Health Care Services 13 Tourism and Leisure 14 Industrial