) 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

responsibilities engagement partner clearly defined and communicated to that partner? 10 Does the firm have policies and procedures regarding to the assignment of engagement teams and the level of supervision

interests of the public? B5 Does the firm have any independent non-executive ("INE") in its organizational structure, such as having an INE on its board of directors? If yes, please describe the firm's