-compliant, not the whole code (if it’s not stated explicitly). The activities that are neither green, nor amber, no red are not considered non-compliant. They are considered out of the scope of the present

responses e.g., relevant policies, procedures, and documentation on an annual basis. B16 Has the firm developed or adopted other quality management materials? If “yes,” describe those materials: B17 Does the

, standardized documentation, methodology, accounting guides and any industry or subject matter-specific guides) are developed and maintained? If yes, please describe the process. If no, how does the firm address

) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in

differentiates the types of services performed Does the firm have a policy stated prohibited non-audit services which the firm cannot render to their audit clients? a. If “yes,” describe the policy b. If “no