focus of their performance - commerciality or technical competence? 7 How do staff become partners - how are they appointed / what are the qualifications/ what preparations must be made for this

the ultimate shareholder(s) delegate or assign their authorization to the CFO? B4 How does the firm design its organizational structure that promotes quality, tranparency, and acting in the best

the firm established responses to address quality risks that set forth the criteria for eligibility to be appointed as an engagement quality reviewer ("EQr")? These include: (a) not being a member of

the Audit Engagement Partner, an independent partner, or a key audit partner for this client or a partner in the chain of command; and ii. has he/she been appointed as a director or to a key management