/ Rotation: Do they require that: · the length of time held by key audit partners and staff is monitored for; and are subject to rotation requirements 5 Contingent Fee Arrangements: Do they ensure that
difficult or contentious matters or matters involving differences of opinion? - How does the firm monitor and support the EQr to ensure they can perform their review in a timely and efficient manner
question must be applied. Ambition to maximise the efficient use, reduction, repair, recycling and reuse of materials during the activity operational life cycle (e.g. through contractual agreements with