) B. Direct&Supervise&Review B Direction, supervision and review responsibilities: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures for direction and

in money laundering /criminal activities; • reasons for proposed appointment /re-appointment. 6 Does the firm evaluate the knowledge, expertise of engagement team and sufficient time required to

nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise