) B. Direct&Supervise&Review B Direction, supervision and review responsibilities: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures for direction and

that there is no doubt as to the related accounting treatment regarding the true and fair view of the financial statements? Are any tax services provided on a contingent fee basis? Any tax services of a

. Operations only The activity complies with the green thresholds established for the specific kinds of ships (Table 15) as well as additional criteria in the Section 3.5.1 The activity must follow an individual