appropriate consultation took place for difficult or contentious matters? If yes, Please describe the policies and procedures. If no, How does the firm ensure that the difficult or contentious matters have been
following categories: (1) audit fee (2) non-audit fee In disclosing non-audit fees, specify the types and amounts paid during the past accounting period and those due in the future for the services unfinished
(2) non-audit fee In disclosing non-audit fees, specify the types and amounts paid during the previous accounting period and those due in the future for the services unfinished within the period