. Intellectual resources G Intellectual resources Firm's Reference /Guidance Notes Description 1 Does the firm have the process to ensure that intellectual resources (e.g., including material training

; - Experts are available, if needed; - Individuals meeting the criteria and eligibility requirements to perform engagement quality review are available, where applicable; - Intellectual resources are available

services? If so, what is firm’s involvement in CF for audit clients and does it include any of the following: (a) dealing in, underwriting or promoting shares; (b) advice affecting accounting treatments