reserve? A3 Does the monitoring process required those performing the engagement or the engagement quality management review are not involved in inspecting the engagements? A4 Does the firm have monitoring

, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its

to key members of client management and those charged with governance? 8 Do engagement partners have the appropriate capabilities, competence, authority and time to perform the role? 9 Are the

a change or adjustment of the risk assessment process, including (1) quality objectives (2) quality risks, and (3) responses? How frequent does the firm consider those circumstances? Also, please

relevant party because it needs to communicate with them about the network requirements. 2 What information does the firm specify to communicate with those external parties in order to enhance stakeholder

responses e.g., relevant policies, procedures, and documentation on an annual basis. B16 Has the firm developed or adopted other quality management materials? If “yes,” describe those materials: B17 Does the

how the firm ensures that all personnel are aware on a timely basis of those entities to which independence policies apply. 14 Does the firm have any engagements where it acts as a principal auditor or

-km The activities carried out with the ships, that belong to the categories from Table 14 as well as those that exceed the thresholds for amber and green are not compliant Note: All thresholds are

Warrants on PTT Issued by KGI # A PTT13C2302A 8 Call Warrants on PTT Issued by JPM # A PTT41C2302A 8 Call Warrants on RBF Issued by MACQ # A RBF28C2302A 8 Call Warrants on RCL Issued by JPM # A RCL41C2302A 8

Warrant on OSP Issued by KGI# A OSP13C2405A 8 Call Warrants on PSL Issued by JPM # Call Warrant on PSL Issued by JPM# A PSL41C2405A 8 Put Warrants on PTT Issued by KGI # Put Warrant on PTT Issued by KGI# A