services which the firm cannot render to their audit clients? a. If “yes,” describe the policy b. If “no,” describe how the firm monitors its independence 18 Does the firm review unpaid fees from clients to

Licensees shall pay the fees within the 31st day of January of the following year. In case of termination of business or revocation of license, the licensees shall pay the unpaid fee or the remaining fee

termination of business or revocation of license, a licensee shall pay the unpaid fee or the remaining fee within thirty days from the date when the Minister approves the termination of business or revocation

investment, in case of holding shares of 10 per cent or more of sold shares in any juristic person, the name of the juristic person, category of business, unpaid amount of money, and proportion of equity in