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      Contents

      1. A system of quality management as the foundation of quality

      2. Live by our Values-driven culture

      3. Apply expertise and knowledge

      4. Embrace digital technology

      5. Nurture diverse, skilled teams

      6. Associate with the right clients and engagements

      7. Be independent and ethical

      8. Perform quality engagements

      9. Assess risks to quality

      10. Monitor and remediate

      11. Communicate effectively

      12. Financial information

      13. Partner remuneration

      14. Network arrangements

      Appendix



      Transparency report 2026

      28 April 2026

      SoQM Statement of Effectiveness 2025

      As required by the International Standard on Quality Management, the Firm provides its SoQM Statement of Effectiveness.