period? 7 Have any audits been undertaken on a contingent fee basis? (Prohibit such audit) 8 Are there any audit clients where substantial fees are overdue? 9 Are there any significant bad debt write-offs

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