accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in

difficult or contentious matters or resolving differences of opinion? If yes, how does the firm ensure the independence and confidentiality of service providers? _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC

independence policies and procedures from all firm personnel? 9 Does the firm have Confidentiality Declaration from all its employees? 10 Are there procedures to ensure that any external consultant involved in