[QM sec. 10, par. .35e(I)] AB communicates information about my SOQM as prescribed by my policies and procedures with the following external parties if requested: management or those charged with governance of a potential new client, external oversight authorities, group auditors, other users of our firm engagement reports. Openness

[QM sec. 10, par. .35e(ii)] I share information about the firm’s SOQM externally only after I have reviewed the information for accuracy and relevance and confirmed that sharing does not breach confidentiality requirements. Openness

[QM sec. 10, par. .21 a] Responsibilities

[QM sec. 10, par. .21 b] I accept ultimate responsibility for the firm’s SOQM and demonstrate a commitment to quality through a culture that exists throughout the firm and through following the firm’s SOQM. I explicitly document this responsibility. Responsibilities

[QM sec. 10, par. .35c] I have procedures for receiving complaints about failures to perform work in accordance with professional standards and applicable legal and regulatory requirements or noncompliance with the firm’s policies and procedures, investigating the complaints, and resolving them. Complaints

[QM sec. 10, par. .35a(ii)] I take the required corrective actions. Monitoring

[QM sec. 10, par. .21c] I review independence compliance files for completeness and written representations, and resolve reported exceptions. Independence

[QM sec. 10, par. .35b] I obtain written confirmation, upon hire and at least annually, of compliance with the firm’s policies and procedures regarding independence from everyone within the firm who is required to be independent by relevant requirements. Independence

[QM sec. 10, par. .35a(ii)] All personnel is required to notify the firm of breaches of relevant ethical requirements, including independence requirements, and AB takes appropriate actions to resolve such situations. Independence

[QM sec. 10, par. .35d(i)] AB has established policies and procedures for circumstances in which information becomes known after accepting or continuing a client relationship or specific engagement that might have affected my decision to accept or continue a client relationship or specific engagement. CEAC

[QM sec. 10, par. .35f and QM sec. 20, par. .24b] EQCR I have criteria for determining whether an EQ review should be performed, evaluate all engagements against the criteria, perform an EQ review for all engagements that meet the criteria, and complete the review before the report is released.

[QM sec. 10, par. .35f(i)] EQCR The firm’s criteria include the following types of attest engagements where:

• Engagements where review is required by law or regulation
• Engagements with public entities
• Engagements with entities with a high public profile, large number, and wide range of stakeholders.
• Engagements where the partner serves for longer than 5 years.
• Engagements with fees >$50,000
• Engagements with risk rating determined to be “HIGH”
• Engagements to express an opinion on the service organization’s description of controls, whether such controls were suitably designed and whether they had been placed in operation (SOC audits)
• Engagements to audit employee benefit plans (EBP audits)
• Engagements with recurring internal or external inspection findings
• Engagements with material restatements of comparative information
• Engagements to express an opinion on financial statements that reflect material acquisitions, mergers, or disposition of business
• Engagements where the team is planning to re-audit prior period balances
• Engagements with known disagreements between the client and their predecessor auditor