accurate? (For example, by frequently reviewing and updating on an annual basis or when there are significant changes) 4 How does the firm address changing circumstances and weaknesses or issues that arise

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

describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been

significant connections between it and this individual; (b)  has work done by the person leaving been reviewed by a more senior audit professional? (c)   if a partner: i.  was the partner in the last 2 years

conduct a significant amount of in-house training? How does the firm ensure that their staff understand the knowledge? 13 Discuss how accounting and auditing technical updates are communicated to audit

indicate that the system of quality management is insufficient. 2) Systemic, repetitive, or other significant deficiencies that require prompt corrective action B2 Does the firm establish the criteria and

Warrants on PTT Issued by KGI # A PTT13C2302A 8 Call Warrants on PTT Issued by JPM # A PTT41C2302A 8 Call Warrants on RBF Issued by MACQ # A RBF28C2302A 8 Call Warrants on RCL Issued by JPM # A RCL41C2302A 8

Warrant on OSP Issued by KGI# A OSP13C2405A 8 Call Warrants on PSL Issued by JPM # Call Warrant on PSL Issued by JPM# A PSL41C2405A 8 Put Warrants on PTT Issued by KGI # Put Warrant on PTT Issued by KGI# A

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on OSP Issued by YUANTA # B OSP19C2302B 6 Call Warrants on PLANB Issued by ASPS # A PLANB08C2302A 6 Call Warrants on PTG Issued by ASPS # A PTG08C2302A 6 Call Warrants on PTT Issued by ASPS # A