from those mandatory targets prescribed by the TFAC (e.g., verified CPD 20 hours per year, and at least 10 hours related to accounting subject)? If yes, explain how and why. 8 How does the firm obtain

) If no, how does the firm obtain assurance that the work done is appropriate? 3 If the Service Delivery Center performs audit procedure for the firm, how does the firm direct and supervise individuals

; • charters, excursions and other occasional coach services; • taxi operation; • passenger cars; • airport shuttles. • other renting of private cars with driver; • operation of school buses and buses for