3) Use of ACTS’s name and the auditing mark

ACTS shall have legally enforceable arrangements in ensuring the audited clients:

· Do not use or permit the use of ACTS’s audit report or testimony or ACTS’s mark in communication media such as internet, brochures or advertising, or other documents;

· Do not make or permit any misleading statement regarding the audit;

· Do not use or permit the use of audit report or testimony or any part thereof in a misleading way.

ACTS will take appropriate control of ownership and action to deal with incorrect references to auditing documents, marks or audit reports.