time of initial acceptance; • Clients delinquent in paying fees; • Engagements in specialized industries; • Engagements where there are burdensome number of hours required to complete the engagement
in TSQM 1 and 2 by hightlighing them in yellow. Additionally, mark the minimum quality objectives mentioned in TSQM 1 and 2 that are separated into sub-quality objectives by highlighting them in blue