This refers to the engagement partner or authorized staff (i.e. staff with signing authority) who is responsible for the sign off and release of the file. We recognize that some firms may assign a relationship partner to an engagement. While this can be helpful for a firm’s internal purposes, for the inspections, we need to identify who the engagement partner is as we select a sample of files for each engagement partner and authorized staff.
CSQC 1, para C12 defines engagement partner as follows: The partner or other person in the firm who is responsible for the engagement and its performance, and for the report that is issued on behalf of the firm, and who, where required, has the appropriate authority from a professional, legal or regulatory body.