1. Specific Industry Considerations: Additional requirements for specific industries (e.g., financial services, insurance) - include when the firm specializes in these sectors

2. Cross-Border Engagements: Special considerations for international audits - include when the firm handles international clients

3. Use of Technology and AI: Guidelines for using advanced technology in audit work - include when the firm employs significant technological tools

4. Remote Auditing Procedures: Specific requirements for conducting remote audits - include when remote auditing is part of the firm's practices

5. Small and Medium Practice Considerations: Modified requirements for smaller practices - include when the code applies to smaller firms

6. Group Audit Considerations: Special requirements for group audits - include when the firm conducts group audits

1. Schedule 1: Independence Checklist: Detailed checklist for evaluating independence requirements

2. Schedule 2: Ethical Decision-Making Flowchart: Visual guide for ethical decision-making process

3. Schedule 3: Quality Control Forms: Standard forms and templates for quality control procedures

4. Schedule 4: Documentation Templates: Standard templates for required documentation

5. Appendix A: Glossary of Terms: Definitions of key terms used in the Code

6. Appendix B: Reference to Relevant Legislation: List of applicable laws and regulations

7. Appendix C: Conflict Resolution Procedures: Detailed procedures for handling ethical conflicts

8. Appendix D: Reporting Templates: Standard templates for various required reports