firm have any processes in place to establish a culture that promotes the quality of SOQM with objective of taking into consideration the public interest? Please describe. Please provide details of the

entities are required to be subject to an engagement quality review (e.g. public interest entities)? If yes, please describe the policies and procedures. 2 Has the firm established responses to address

how the firm confirms the independence of such other firms B.1 Financial Relationships: Firm's Reference /Guidance Notes Description 1 Financial Interest: Do any of the firm, principals, staff or any

deterioration is not significant, and is justified by a detailed cost-benefit assessment demonstrating both of the following: > the reasons of overriding public interest or the fact that benefits expected from