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

in money laundering /criminal activities; • reasons for proposed appointment /re-appointment. 6 Does the firm evaluate the knowledge, expertise of engagement team and sufficient time required to

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