and continuance of client policies and procedures? If yes, mode of communication. If no, how does the firm inform its personnel or what kind of process that the firm use to ensure that its staff

Valuation Services: Does the firm provide any such services to audit clients? 5 Tax Services: Does the firm promote tax structures or products or provide tax advice - what kind of advice? How does it ensure

interests of the public? B5 Does the firm have any independent non-executive ("INE") in its organizational structure, such as having an INE on its board of directors? If yes, please describe the firm's