business practices. - Information concerning the attitude of the client’s principal owners, key management and those charged with its governance towards such matters as aggressive interpretation of

schedule of the latest remediation plan. C Complaints and Allegations Firm's Reference /Guidance Notes Description C1 Does the firm have policies and procedures designed to provide it with reasonable

through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence