from network firms)? If yes, please describe. 2 Does the firm have specific Continuing Professional Development (CPD) policies and procedures for all staff members and consultants of the firm? 3 What are
procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general
materials regarding the applicable independence? 6 Are ethics policies and procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff