) Engagement partner and engagement quality control reviewers? If yes, Please describe the policies and procedures. If no, How does the firm deal with this situation? Have the conclusions reached been documented

cause any conflicts of interest with the management of mutual funds; (2) Having attained the age of twenty; (3) Having passed the fundamental knowledge examination for professionals administered by a

activity The Contacts may accumulate their participation hours in the activities accepted by the Office provided that at least 15 hours of attendance are achieved during the latest two calendar years prior

engagement competently If yes, how this decision is reached and whether it is documented. Does the firm specify conditions that require evaluation of a specific client or engagement, obtaining relevant

tests as such have achieved goals set by companies in aspect of either a time used or recoverable data and that relevant persons have complied with the plan completely and correctly. Also, the report of

, however, the sale in such market is not possible, the derivatives business operator may sell such securities by any other means which fair price can be achieved. The proceeds obtained from the sale of such