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
confidence in service quality? (e.g. firm's SOQM, firm's strategy and governance & leadership, transparency report, firm inspection results, non-compliance with law and regulation and responses to emerging
- Construction - Emerging Markets - A company entered into the service concession arrangement or the Joint Operation and Joint Investment with grantor If so how are above “normal risk” clients managed/ monitored
) 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