nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

individual's understanding of the entity's industry and relevant experience for engagements of similar nature and complexity before assigning them as an EQr to an engagement? - How does the firm consider the

Family/Personal Relationships: Do they require that partners and professional staff report any immediate or close family and other personal relationships that might create a conflict? 4 Long Association