Partner discloses to the audit committee, in writing, any contingent fee arrangements for non-audit services provided by the auditors or their network firms. 6 Overdue Fees: Do they require that the actual

areas? 4 How do partners deal with meeting various different targets e.g. clients / new work gained, fee income, recovery rates, debt recovery (including timeliness) – how are recovery rates set? And how

and 2. Additionally, please demonstrate the linkage among them? Note: For provided risk profile tables, please indicate additional quality objectives apart from the minimum quality objective mentioned