ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how

management responsibilities and what support do they receive in managing these demands? 3 How does the firm ensure that partners have sufficient time needed to maintain technical competence in fast-changing

describe C3 Does the person who is responsible for supervising the investigation ·       Has sufficient and appropriate experience ·       Has authority within the firm; and Is otherwise not involved in the