that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

schedule of the latest remediation plan. C Complaints and Allegations Firm's Reference /Guidance Notes Description C1 Does the firm have policies and procedures designed to provide it with reasonable

through computer software databases containing professional and regulatory literature). b. If “no,” describe how the firm obtains reasonable assurance that it is aware of the applicable independence