Does the firm have access to current guidance materials regarding the applicable independence, integrity, and objectivity requirements? a. If “yes,” describe the source of such material (such as access
responsibilities, as well as the involvement of responsible partners (including the engagement partner, signing partner, and other key audit partner)? _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC Classification : ใช้ภายใน