segment through our biannual offsite monitoring submissions and meetings with the leadership teams. These regular touchpoints with AEs serve as a platform for ACRA to share insights on the Audit Quality Indicators (AQIs) in the listed companies' segment, as well as for AEs to update on the latest developments, covering emerging risk areas, key priorities, and any updates affecting audit quality. The submissions on audit quality related information also form part of our ongoing offsite monitoring activities and provide inputs to ACRA's risk profiling mechanism to support our QC inspections.