of non-compliance with the firm’s system of quality control. (c) conclusions drawn (d) deficiencies noted: type and frequency (e) remedial action proposed, including training (f) changes to control

systems assets or equipment assets shall be identified and inventory of these assets should be drawn up an maintained. Such inventory shall be reviewed at least once a year or upon any material change

associated with systems assets or equipment assets shall be identified and inventory of these assets should be drawn up and maintained. Such inventory shall be reviewed at least once a year or upon any