relevant regulatory or reporting requirements, or the ability to gain the necessary skills and knowledge effectively; - The firm has sufficient personnel with the necessary competence and capabilities

appropriate experience and ability, and necessary authority, to assume that responsibility. If yes, is their appropriate experience and ability sufficient to identify and understand quality management issues

, including knowledge of relevant information technology; • knowledge of relevant industries in which the clients operate; • ability to apply professional judgment; • Understanding of the firm’s system of

audited by the firm) will regularly be more than 15% of the firm’s annual fee income (or where Audit Engagement Partner profit share not on a firm basis, on that part of firm e.g. by office)? 3 Listed