its personnel? 12 Does the firm’s appraisal process gives due recognition and reward to competence, compliance with ethical requirements and quality performance? How does it work? 13 What criteria are
areas? 4 How do partners deal with meeting various different targets e.g. clients / new work gained, fee income, recovery rates, debt recovery (including timeliness) – how are recovery rates set? And how
audited by the firm) will regularly be more than 15% of the firm’s annual fee income (or where Audit Engagement Partner profit share not on a firm basis, on that part of firm e.g. by office)? 3 Listed