, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance

: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures for engagement teams to complete the assembly of final engagement files in a timely basis after the

systems. This may include different modes of land transport, such as: • by motorbus, • tramway, • streetcar, • trolley bus, • underground • elevated railways etc. The transport is carried out on scheduled