position at the client? (d) If not a partner – were they a former member of the engagement team within the last two years and have they joined the client as a director or in a key management position? 3
establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position
or part- time auditors and individuals in the service delivery center) If yes, please describe. 2 How does the firm determine staffing requirements and minimum qualifications for each position? (full
its expected lifespan. The assessment must be performed using the highest available resolution projections across the existing range of future scenarios consistent with the expected lifetime of the