, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance
(f) changes to policies and procedures C2 Does the firm have channels for firm personnel to raise any concerns in a manner that enable them to come forward without fear of reprisals? If yes, please
: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures for engagement teams to complete the assembly of final engagement files in a timely basis after the