, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its

not implemented, has the reasons for departure been documented? If no, how does the firm ensure that difficult or contentious matters have been resolved appropriately? Are the nature, scope and

Does the firm have documented responses e.g., policies and procedures appropriate to the size and nature of the firm? B9 Does the firm’s leader communicate its policies for quality to its personnel? If

Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4

nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

12.48453 ASAP 12,483,000 1.71942 ASEFA 3,122,500 0.56773 ASIA 463,000 0.14469 ASIAN 71,916,668 8.83402 ASIMAR 5,808,541 2.24884 ASK 11,441,408 2.16758 ASN 378,107 0.20198 ASP 48,631,339 2.30956 ASW

3,106,698 0.56485 ASIA 460,000 0.14375 ASIAN 67,194,054 8.25391 ASIMAR 5,780,142 2.23784 ASK 9,792,916 1.85527 ASN 377,912 0.20188 ASP 47,888,070 2.27426 ASW 28,860,401 3.37107 ATP30 4,549,208 0.66674 AU

3,094,799 0.56269 ASIA 460,000 0.14375 ASIAN 64,341,941 7.90357 ASIMAR 5,780,146 2.23784 ASK 9,391,014 1.77913 ASN 377,907 0.20187 ASP 48,216,816 2.28987 ASW 27,838,100 3.25165 ATP30 4,598,209 0.67392 AU

0.24640 ASIA 460,000 0.14375 ASIAN 63,249,327 7.76935 ASIMAR 5,780,137 2.23784 ASK 7,685,884 1.45609 ASN 377,911 0.20188 ASP 41,911,759 1.99044 ASW 23,503,540 2.74535 ATP30 712,798 0.10447 AU 14,361,354

16.31796 ASAP 6,072,099 0.83638 ASEFA 3,137,700 0.57049 ASIA 460,000 0.14375 ASIAN 62,671,636 7.69839 ASIMAR 5,780,146 2.23784 ASK 8,302,893 1.57298 ASN 377,910 0.20187 ASP 47,902,241 2.27493 ASW 24,681,400