for the latest period (if any). B7 For firms without designated Quality Management partner, do the principals meet regularly to discuss the firm’s goals to quality and document their discussions? B8

are aware of and understand the firm’s audit manual and perform audit work in accordance with firm’s audit manual? 3 Do the firm policies and procedures specify the forms and contents of working papers

the firm: Firm's Reference /Guidance Notes Description 1 How does the firm establish the internal communication process to enable personnel and engagement teams to understand and carry out the SOQM

facilities must also meet one of the following criteria: • The facility is demonstrably purposefully built in conjunction with intermittent renewables AND / OR • The facility is contributing to a grid which

conduct a significant amount of in-house training? How does the firm ensure that their staff understand the knowledge? 13 Discuss how accounting and auditing technical updates are communicated to audit

affect reward / remuneration? Also, how does the strategic clients affect Acceptance and Continuance Process? 6 How does the firm monitor and support staff in dealing with the pressures to meet deadlines

Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4