. Intellectual resources G Intellectual resources Firm's Reference /Guidance Notes Description 1 Does the firm have the process to ensure that intellectual resources (e.g., including material training

; - Experts are available, if needed; - Individuals meeting the criteria and eligibility requirements to perform engagement quality review are available, where applicable; - Intellectual resources are available

; • charters, excursions and other occasional coach services; • taxi operation; • passenger cars; • airport shuttles. • other renting of private cars with driver; • operation of school buses and buses for