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      Contents

      1. A system of quality management that sustains audit and
      assurance 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

      15. Statement on the effectiveness of system of quality
      management

      Appendix



      Transparency Report 2025

      Driving trust through quality.

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      SoQM Statement of Effectiveness 2025

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

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