Leisure 1,962.10 2 14 Industrial Materials and Machinery 15 Printing and Publishing 16 Property Development 16,153.90 10 17 Paper and Printing Materials 18 Fashion 19 Transportation and Logistics 5,400.00 3

Energy and Utilities 8,600.00 4 09 Media and Publishing 300.00 1 10 Finance and Securities 29,961.98 12 11 Foods and Beverages 5,820.00 2 12 Health Care Services 13 Tourism and Leisure 14 Industrial

appropriately. (e) Identifying matters for consultation or consideration by more experienced engagement team member. If yes, please describe the policies and procedures If no, how the firm obtains assurance that

engagement if effective safeguards could not be applied? 17 Does the firm have a system for identifying all services performed for clients, including services performed by entities closely aligned through