required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar

individual's understanding of the entity's industry and relevant experience for engagements of similar nature and complexity before assigning them as an EQr to an engagement? - How does the firm consider the

of the project. Additional shipping criteria 3.5.1. Shipping Sector The shipping sector is global, and vessels produced in different parts of the world possess roughly similar characteristics. Ships