The firm has a system of quality control designed to provide reasonable assurance that the firm and its personnel comply with professional standards, regulatory and legal requirements and that reports issued by the firm or engagement partners are appropriate in the circumstances. These systems of quality control include policies and procedures addressing each of the following elements:

• Leadership responsibilities for quality within the firm,
• Ethical requirements,
• Acceptance and continuance of client relationships and specific engagements,
• Resources(including human & technological),
• Engagement performance
• Monitoring and
• Information & Communication