perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is

following questions. - Do personnel have an appropriate professional level or specialized expertise on difficult or contentious matters? If no, How does the firm deal with this situation? Does the firm have a

firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff