that are responsible for ensuring the firm upholds its public interest responsibilities. Please provide any relevant pieces of evidence briefly, e.g., the audit firm's vision and mission statements, or

pressure when the EQr has a reporting line to the engagement partner? 3 Has the firm established responses to address quality risks that set forth the criteria for eligibility of individuals who assist the

employees, and should issue guidance to assist partners and staff to comply with such policies 12 Any significant gifts or hospitality received by the audit, firm, key finance, accounting and audit personnel