,” describe how the firm monitors its independence 18 Does the firm review unpaid fees from clients to ascertain whether any outstanding amounts may impair the firm’s independence? a. If “yes,” answer the
been made for resignation? 2 Did the firm consider discontinuing any audit and accounting relationships during the year under review but decide to continue? If yes, explain. _x000D_&1#&"Tahoma"&12
from those mandatory targets prescribed by the TFAC (e.g., verified CPD 20 hours per year, and at least 10 hours related to accounting subject)? If yes, explain how and why. 8 How does the firm obtain