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

the audit team is based on this 11 Gifts / Hospitality: Should explain the nature and value of gifts and hospitality that may be accepted from and offered to audit clients, their directors, officers and