that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

1.77100 CHIC 12,705,728 0.93424 CHO 1,234,308 0.04247 CHOTI 200 0.00267 CHOW 39,249,699 4.90621 CI 1,379,795 0.12936 CIG 92,879,000 10.74008 CIMBT 17,301,012 0.04968 CITY 30,000 0.01000 CIVIL 5,773,099

CHOW 39,207,098 4.90089 CI 1,259,809 0.11811 CIG 102,879,000 5.93241 CIMBT 29,151,179 0.08371 CITY 30,000 0.01000 CIVIL 6,061,101 0.86587 CK 103,207,636 6.09291 CKP 152,206,314 1.87230 CM 1,865,504

CHEWA 1,222,104 0.09585 CHG 190,281,134 1.72983 CHIC 3,700,135 0.27207 CHO 3,234,286 0.10597 CHOW 39,199,698 4.89996 CI 1,009,833 0.09468 CIG 145,879,000 8.41197 CIMBT 29,144,558 0.08370 CITY 30,000

11.87180 CIMBT 26,569,684 0.07630 CITY 30,000 0.01000 CIVIL 6,371,198 0.91017 CK 41,202,032 2.43238 CKP 118,477,760 1.45740 CM 2,047,505 0.53720 CMAN 228,000 0.02375 CMC 16,602,396 1.55648 CMO 13,942,863

1,009,821 0.09468 CIG 205,879,000 9.29469 CIMBT 28,550,479 0.08199 CITY 30,000 0.01000 CIVIL 6,695,200 0.95646 CK 112,641,136 6.64982 CKP 151,604,009 1.86489 CM 2,057,500 0.53982 CMAN 2,000,403 0.20838 CMC

37,110,703 4.63884 CI 1,009,806 0.09468 CIG 235,879,048 10.64909 CIMBT 28,835,944 0.08281 CITY 30,000 0.01000 CIVIL 6,154,298 0.87919 CK 102,672,337 6.06131 CKP 148,767,303 1.83000 CM 2,062,505 0.54113 CMAN

0.09468 CIG 237,379,048 10.71681 CIMBT 36,529,221 0.10490 CITY 139,902 0.04663 CIVIL 6,163,200 0.88046 CK 96,048,608 5.67027 CKP 146,821,098 1.80605 CM 1,859,504 0.48787 CMAN 2,156,401 0.22463 CMC

36,479,300 0.10476 CITY 30,000 0.01000 CIVIL 5,968,202 0.85260 CK 93,682,430 5.53059 CKP 140,296,003 1.72579 CM 1,848,694 0.48504 CMAN 2,136,402 0.22254 CMC 26,288,598 2.46457 CMO 11,555,352 4.11277 CMR

30,125 0.00222 CHO 20,214 0.01097 CHOW 37,110,702 4.63884 CI 1,009,788 0.09467 CIG 4,140,583 0.15074 CIMBT 37,141,161 0.10666 CITY 50,000 0.01667 CIVIL 5,874,202 0.83917 CK 93,007,790 5.49076 CKP