from those mandatory targets prescribed by the TFAC (e.g., verified CPD 20 hours per year, and at least 10 hours related to accounting subject)? If yes, explain how and why. 8 How does the firm obtain

) If no, how does the firm obtain assurance that the work done is appropriate? 3 If the Service Delivery Center performs audit procedure for the firm, how does the firm direct and supervise individuals

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