been made for resignation? 2 Did the firm consider discontinuing any audit and accounting relationships during the year under review but decide to continue? If yes, explain. _x000D_&1#&"Tahoma"&12
from those mandatory targets prescribed by the TFAC (e.g., verified CPD 20 hours per year, and at least 10 hours related to accounting subject)? If yes, explain how and why. 8 How does the firm obtain
the audit team is based on this 11 Gifts / Hospitality: Should explain the nature and value of gifts and hospitality that may be accepted from and offered to audit clients, their directors, officers and
are not compliant under the criteria. This is applicable to ships which are classified as liquified natural gas (LNG) Carriers or Crude Oil Tankers. Dry Bulk Carriers IF transporting more than the