ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how
, standardized documentation, methodology, accounting guides and any industry or subject matter-specific guides) are developed and maintained? If yes, please describe the process. If no, how does the firm address
) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
management responsibilities and what support do they receive in managing these demands? 3 How does the firm ensure that partners have sufficient time needed to maintain technical competence in fast-changing
Aqueduct etc.). If assets or activities are located in water-stressed areas, ensure that water use and conservation management plans, developed in consultation with relevant local entities, have been