(V) Part B – Appendices

Relevant appendices in

2006 edition

Key updates in 2013 edition New/updated

appendices

1 Not applicable New appendices include:

Suggested responsibilities for the Firm's

leadership roles

Ongoing policy monitor's report

Annex 1

Annex 2

2

Annual confirmation to

be signed by staff

Engagement quality

control reviewer

engagement letter

Monitor engagement

letter

Updated appendices include:

Annual confirmation of compliance

Hiring an external person to perform an

engagement quality control review

Hiring an external monitor

Annex 3

Annex 4

Annex 5

(VI) Part C – Practice Aids

Relevant sample forms in

2006 edition

Key updates in 2013 edition New/updated

sample forms

1 Not applicable New sample forms include:

Independence decision tree

Sample independence letter

Annual report of ongoing policy monitor –

worksheet

Report of completed file monitor –

worksheet

Annex 6

Annex 7

Annex 8

Annex 9

2

Engagement letters –

optional paragraphs

(Listed entities)

Audit committee

communications letter

(Listed entities)

Annual 'firm' level

monitoring

Updated sample forms include:

Engagement letters – optional

paragraphs

Communicating with audit committees –

sample paragraphs

Ongoing policy monitoring – work

program

Annex 10

Annex 11

Annex 12