management responsibilities and what support do they receive in managing these demands? 3 How does the firm ensure that partners have sufficient time needed to maintain technical competence in fast-changing

ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how

technical panel to provide consultations and resolve Accounting and Auditing issues? If yes, please describe the composition of the panel. 3 Has the firm established policies and procedures for dealing with

services? If so, what is firm’s involvement in CF for audit clients and does it include any of the following: (a) dealing in, underwriting or promoting shares; (b) advice affecting accounting treatments