in TSQM 1 and 2 by hightlighing them in yellow. Additionally, mark the minimum quality objectives mentioned in TSQM 1 and 2 that are separated into sub-quality objectives by highlighting them in blue

relation to threats to independence and objectivity of EQR; (d) complying with provisions of law and regulation (if applicable); If yes, please respond to following questions. - How does the firm assess an

accordance with the provisions in section 540? 2.3 Have any other partners who have been responsible for significant affiliates (but not as key audit partners); or staff who have been involved in the audit in