Neither the firm, an assurance team member nor an immediate family member may hold a direct financial interest, or an indirect one that is material, in the assurance client, must not make or accept a loan or guarantee except with a bank on normal terms or where immaterial, and must not hold a close commercial relationship with the client unless the interest is immaterial and the relationship insignificant. The scope of individuals covered follows the Part 4B definitions rather than the wider Part 4A net.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.