(e.g. Exchanges, Brokers, Dealers, ICO Portals, Advisory services, Fund Managers, ICO Issuers or any clients substantially invested in digital assets) - Insurance - Energy & Utilities - Mining

institution, insurance, construction, digital assets) obtain/maintain the required specialist knowledge? Does the firm have special training/or tailor-made programs for specific client industries? 15 Do the

audited by the firm) will regularly be more than 15% of the firm’s annual fee income (or where Audit Engagement Partner profit share not on a firm basis, on that part of firm e.g. by office)? 3 Listed