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

appropriate experience and ability, and necessary authority, to assume that responsibility. If yes, is their appropriate experience and ability sufficient to identify and understand quality management issues

individual's understanding of the entity's industry and relevant experience for engagements of similar nature and complexity before assigning them as an EQr to an engagement? - How does the firm consider the

relevant regulatory or reporting requirements, or the ability to gain the necessary skills and knowledge effectively; - The firm has sufficient personnel with the necessary competence and capabilities