We follow the following principles in our HR practices:

The firm acquires qualified employees and has established qualifications and guidelines for evaluating potential hires.

We interview potential employees and appropriately investigate their backgrounds to reasonably assure our hiring personnel of acceptable qualifications.

In the future, we may employ college seniors studying the accounting curriculum course requirements. When performing the search for candidates, we interview potential employees and assign them test work tasks.

Such practices as probation periods for new hires are strictly prohibited. We believe that setting the probation period in the US is meaningless (because a notice period is not legally required), but also exposes the firm to additional legal risks related to the higher magnitude and probability of significant legal claims from separated personnel who had successfully passed the probation period.

Personnel are aware that our policies are publicly accessible and can consult the text at any time to answer relevant questions. This information is shared with new hires during the initial new hire session.

The managing partner must assess professional service requirements in order to ensure they have the capacity and competence necessary to meet clients' needs. This will ordinarily include developing a detailed expectation of engagement requirements over the course of each calendar period in order to identify peak periods and potential resource shortages.

We conduct background checks of candidates seeking employment to verify education, credentials, and other matters of potential concern.

We periodically review the effectiveness of our hiring initiatives and assess whether any revisions are needed. This review will take place at least when the total headcount exceeds 5, 10, 15, 25, 50, 75, and 100 employees. But additional intermediate changes may be made at any time.

New hires are required to sign a declaration regarding their understanding of and compliance with the firm's policies.

Advancement

Not applicable for sole practitioners without personnel.

Performance Review

Not applicable for sole practitioners without personnel.