must abide by the following set of international norms, rules, and regulations (including, but not limited to): • Basel Convention on the Control of Transboundary Movements of Hazardous Waste and their

, integrity, and objectivity rules. 5 Does the firm communicate its policies for independence to its personnel? If yes, describe how the firm communicates its policies? Do professionals have access to guidance

party because it is required to communicate about non-compliance with laws and regulations (NOCLAR) committed by a client to the appropriate regulator; - The firm may consider the network firm as a

changes of professional standard, client's industry specific pronouncements and relevant regulations that the firm needs to comply in operating SOQM and performing engagements? (e.g., receiving professional