; - 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

. 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

Agribusiness 6,600.00 3 02 Banking 11,739.80 4 03 Construction Materials 33,000.00 2 04 Petrochemicals and Chemicals 10,000.00 1 05 Commerce 12,000.00 2 06 Information & Communication Technology 27,168.88 4 07

Agribusiness 02 Banking 118,214.17 5 03 Construction Materials 04 Petrochemicals and Chemicals 05 Commerce 5,200.00 3 06 Information & Communication Technology 600.00 1 07 Electrical Products and Computer 08