activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the

culture to the personels? Please describe the communication methods and frequency which the firm's leader communicates within the firm regarding audit firm culture. &1#&"Tahoma"&12&KC0C0C0SEC Classification

requirements; and (b) allegations of non-compliance with the firm’s system of quality management. (c) conclusions drawn (d) deficiencies noted: type and frequency (e) remedial action proposed, including training

Notes Description 1 Is the firm's ITGC in line with the SEC's IT guidance? Does the firm engage IT specialist to review the firm's ITGC? If yes, please describe the frequency of the review and the