) 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
firm to continue the engagement; • discussing with the appropriate level of client’s management /those charged with governance the appropriate action the firm may take; • if the firm determines that it
. 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