required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar

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

(d) Notification requirements for any unresolved concerns and the completion of the EQR. If yes, please respond to the following questions. - How does the EQr evaluate significant judgement and