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Conflict check - Non Audit

Identify if there are conflicts of interest with the potential non-audit, non-assurance client

The objective of completing this questionnaire is to identify potential conflicts of interest where firms within the PKF network (including your own firm) provide audit or review services to the potential client. Conflict checking is performed before an engagement is accepted and takes acount of potential indepedence risks arising from engagements performed by the user's own firm and by all other firms within the PKF network.

Conflicts are considered to arise if the provision of the potential engagement in combination with services which may already be provided by PKF member firms create a threat to compliance with the independence requirements in the IESBA Code of Ethics and Indepedence (the "IESBA Code").

A key part of performing these procedures is to identify if the potential client or entities within the potential client's group are publicly traded (listed). The IESBA Code provides additional requirements that apply to the entities that are listed or are part of a listed group.

Where a potential conflict is identified based on the procedurs performed in this questionnaire, a Pre-Approval Request is required to be submitted to the applicable PKF member firm(s) prior to acceptance of this potential engagement.

Engagement Information

Questions
Q1 Is the potential non-audit client publicly traded (listed)?



Q2 Do PKF member firms provide audit or review services to potential client?



Q3 Are any of the other entities in the potential client's group publicly traded (listed)?

3.1 Are any of the other entities in the potential client's group publicly traded (listed)?





3.2 If YES to 3.1, provide details of all listed entities in the group in the table below, including whether any firms in the PKF network provideaudit or review services to those entities

If there is a risk that the information in this table is incomplete, including for the identification of relevant entities or whether services are provided by another firm in the PKF network, consider issuing a a "Country Request" form to PKF member firms in the countries where it is known, or considered likely, that the potential client has relevant entities located in.

The Country Request Form can be accessed here:Here


Q3 If entity or group is listed, are there any related entities in the group?
(ONLY APPLICABLE IF “NO” TO BOTH Q1 AND Q2)





3.2 If YES to for any of the above entities in Q3.1, provide the following details for all those releated entities, including whether any firms in the PKF network provide non-assurance services to those entities

If there is a risk that the information in this table is incomplete, including for the identification of relevant entities or whether services are provided by another firm in the PKF network, consider issuing a a "Country Request" form to PKF member firms in the countries where it is known, or considered likely, that the potential client has relevant entities located in.

The Country Request Form can be accessed here:Here


Q4 Does the potential client have control (direct or indirect) over any other entity?

4.1 Q4. Does the potential client have control (direct or indirect) over any other entity?



If there is a risk that the information in this table is incomplete, including for the identification of relevant entities or whether services are provided by another firm in the PKF network, consider issuing a a "Country Request" form to PKF member firms in the countries where it is known, or considered likely, that the potential client has relevant entities located in.

The Country Request Form can be accessed here:Here




5 Actions in response to the Conflict Checking procedures

In addition to the above, points consideration should also be given to wehther there is any other circumstance which may involving any other related entity of the potential client which is relevant to the evaluation of your firm's independence from the client? If "YES", a Pre-Approval Request should be prepared to address that circumstance. Additionally, and as noted below each of the entity information tables above, it may be necessary for you to issue a Country Request form. This would be needed if, despite the procedures performed above, there is still uncertainty on whether or not firms in the PKF network perform services for relevant entities connected to the potential client within a particular country. Issing a Country Request form will help to obtain an understanding directly from PKF member firms located within that country.