. 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

the firm of the likely outcome of the matter that could be material to the amounts/disclosures in the financial statements? 7 Legal Services: Does the firm provide legal services akin to acting as audit