regarding their Listed clients and if so, did this change the nature of services/fees charged? 11 Does the firm document its understanding with the client regarding the services to be performed by obtaining

required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar

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

points/concerns have been followed up. B9 Where the firm operates as part of a network under common monitoring policies and procedures: (a) Whether the firm receives the overall scope, extent, and results

common employment and other means, and evaluating whether any of those services might impair independence? a. If “yes,” identify the relevant policies and procedures. b. If “no,” describe how the firm