a change or adjustment of the risk assessment process, including (1) quality objectives (2) quality risks, and (3) responses? How frequent does the firm consider those circumstances? Also, please

monitoring and remediation activities, how does the firm communicate these deficiencies to the key responsible persons within the SOQM to ensure timely adjustment of quality objectives, quality risks, and

that there is no doubt as to the related accounting treatment regarding the true and fair view of the financial statements? Are any tax services provided on a contingent fee basis? Any tax services of a