turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

that are responsible for ensuring the firm upholds its public interest responsibilities. Please provide any relevant pieces of evidence briefly, e.g., the audit firm's vision and mission statements, or

(f) changes to policies and procedures C2 Does the firm have channels for firm personnel to raise any concerns in a manner that enable them to come forward without fear of reprisals? If yes, please