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
for the transport sector. Some transport activities in the Section 4.2 (Activity Thresholds and criteria) will refer to this sectoral transport table Main thresholds Additional criteria 2022-2025 2026