. 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
employees, and should issue guidance to assist partners and staff to comply with such policies 12 Any significant gifts or hospitality received by the audit, firm, key finance, accounting and audit personnel