reviewers are illustrated by the office review program. c. Audit engagement team members enter their electronic signatures in engagement management software to indicate the completion of spec program steps. At the end of the audit engagement, the engagement ma software will not allow archiving of the engagement file until all audit prog have been electronically signed. d. At all stages of any engagement, an effort is made to involve profession appropriate levels in the accounting and auditing decisions. Various appro manager or senior accountant are obtained throughout the audit. e. No employee will have any direct or indirect financial interest, association tionship (for example, a close relative serving a client in a decision-making not otherwise disclosed that might be adverse to the firm's best interest. f. Individual partners submit the nominations of those persons whom the be considered for partner. To become a partner, an individual must have a high degree of technical competence; must possess integrity, motiva judgment; and must have a desire to help the firm progress through the dispatch of the job responsibilities to which he or she is assigned. g. Through our continuing employee evaluation and counseling program an the quality control review procedures as established by the firm, educatio are reviewed and formal staff training programs modified to accommodate needs. At the conclusion of practice office reviews, apparent accounting an deficiencies are summarized and reported to the firm's director of personn h. All potential new clients are reviewed before acceptance. The review consultation with predecessor auditors, and background checks. All new approved by the firm management committee, including assessing whethe has the technical competence to complete the engagement. i. Each audit engagement must include a concurring partner review of crit decisions. j. The firm's mission statement indicates its commitment to quality, and this ment is emphasized in all staff training programs. reviewers are illustrated by the office review program. c. Audit engagement team members enter their electronic signatures in engagement management software to indicate the completion of spec program steps. At the end of the audit engagement, the engagement ma software will not allow archiving of the engagement file until all audit prog have been electronically signed. d. At all stages of any engagement, an effort is made to involve profession appropriate levels in the accounting and auditing decisions. Various appro manager or senior accountant are obtained throughout the audit. e. No employee will have any direct or indirect financial interest, association tionship (for example, a close relative serving a client in a decision-making not otherwise disclosed that might be adverse to the firm's best interest. f. Individual partners submit the nominations of those persons whom the be considered for partner. To become a partner, an individual must have a high degree of technical competence; must possess integrity, motiva judgment; and must have a desire to help the firm progress through the dispatch of the job responsibilities to which he or she is assigned. g. Through our continuing employee evaluation and counseling program an the quality control review procedures as established by the firm, educatio are reviewed and formal staff training programs modified to accommodate needs. At the conclusion of practice office reviews, apparent accounting an deficiencies are summarized and reported to the firm's director of personn h. All potential new clients are reviewed before acceptance. The review consultation with predecessor auditors, and background checks. All new approved by the firm management committee, including assessing whethe has the technical competence to complete the engagement. i. Each audit engagement must include a concurring partner review of crit decisions. j. The firm's mission statement indicates its commitment to quality, and this ment is emphasized in all staff training programs