the CPD targets set for each of the following staff levels? • Partners • Senior Managers • Manager • Audit Seniors • Audit Trainee • Consultants/Sub-Contractors • Temporary Staff 4 Is there structured

areas? 4 How do partners deal with meeting various different targets e.g. clients / new work gained, fee income, recovery rates, debt recovery (including timeliness) – how are recovery rates set? And how