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Legal project management webinar

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APM webinar presented by Adj. Assoc. Prof. Peter Dombkins , Director, Newlaw on 22 October 2020.
https://www.apm.org.uk/news/legal-project-management-webinar/

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Legal project management webinar

  1. 1. APM: Legal Project Management Adj.Assoc.Prof. Peter Dombkins Director, NewLaw 22nd October, 2020
  2. 2. PwC Legal Project Management (LPM) training 2020 2 World Economic Forum: Future of Jobs Report 2018: https://www.weforum.org/reports/the-future-of-jobs-report-2018 2018-2022
  3. 3. NewLaw
  4. 4. PwC Legal Project Management (LPM) training 2020 Managed Legal Services Legal operations transformation and outsourcing LegalTech NewLaw helps clients benchmark the cost and effectiveness of their legal function, using proven PwC consulting methodologies, business analytics and in-depth legal knowledge to assist clients in identifying, quantifying and implementing improvement opportunities in their legal function. . Contract preparation and negotiation NewLaw teams bring together the expertise of a law firm with best in class technology and process excellence, to provide clients with a managed service that prepares and negotiates contracts, acting as a seamless extension of their in- house team. Due Diligence and contract review/remediation NewLaw teams deliver large- scale contract review and remediation projects, which clients often undertake in response to regulatory, market, or internal policy changes. NewLaw teams of diligence lawyers can support these projects, and also provide a full- service, tech-enabled client outreach service on both domestic and cross-border deals. Law firms and legal departments are increasingly looking to technology as an efficiency driver. NewLaw legal technologists help clients navigate the crowded, fast- moving market to assess, procure and configure the right LegalTech to achieve their goals and return on investment. Additional Integrated Services Our specialist compliance lawyers and professionals harness technology to monitor ongoing legal and regulatory changes across 97 countries to help clients meet new and existing challenges. For example, data protection capabilities are available to augment wider offerings by providing market- leading data protection advisory services, across the wider privacy spectrum or a data protection officer managed service. PwC’s e-discovery service helps clients manage vast amounts of electronic data and navigate legal and business processes as well as helping clients’ optimise their spend in this area. Legal SME MLS Tampa Legal SME NewLaw SME MLS London / Belfast Sydney / Melbourne Legal SME NewLaw SME BPO & MLS Kolkata Legal SME Hong Kong, Tokyo, Singapore US UK India Hong Kong Japan Singapore Australia Legal SME NewLaw SME New York / Boston / Chicago Legal SME NewLaw SME BPO & MLS Barcelona / Malaga Legal SME BPO Katowice Poland Legal SME NewLaw SME Germany / Switzerland / Austria EU Legal SME NewLaw SME Legal SME BPO Manilla Philippines Spain PwC NewLaw: our global footprint
  5. 5. PwC Legal Project Management (LPM) training 2020 NewLaw Shared Services Outsourcing Tech Advisory; Intelligent Automation Governance, Risk & Compliance CFO Advisory; Tax Reporting Services (TRS) People & Organisation Data and Analytics Legal; Forensics Services The Difference; Strategy & Right-sourcing your work • Managed Legal Services • Outsourcing of legal operations & CoSec • Vendor management • Centralised internal support services What should be automated? • Legal AI and tech platforms • Process optimisation and workflow automation • Robotic Process Automation • Continuous Improvement What should we measure? • Legal decisions, metrics and data • Data governance • Reporting frameworks How should we work together? • Team structuring and optimisation • Ways-of-working (including agile) • Legal Project Management • Leadership Where should we be heading? • What value does legal provide? • Strategic planning • Stakeholder alignment • Benchmarking Can we afford this? • Target Operating Model • What is the ROI? • Aligned transformation across corporate support functions Are we allowed to do this? • Compliance frameworks and audit • Defining the role of GC/CCO Delivering legal services • Legal advice • Digital forensics
  6. 6. Introduction to LPM
  7. 7. PwC 7 A tale of two professions... 1700’s 2020 Legal Project Management (LPM) training
  8. 8. PwC Legal Project Management (LPM) training 2020 • A ‘fixed mindset’: lawyers spend significant amounts of time doing repetitive tasks that could be done more effectively via automation or outsourcing • As knowledge workers we spend ~30% of our work day manually searching for information (co-locating tasks, emails and documents) • We constantly recreate information and advice that could be reused if we had systems that enabled it • Poor communication and siloed approaches • We make many work choices through gut feel judgement rather than data- driven decision making or pre-defined processes • ‘Ready-fire-aim’ approach • Pessimistic, sceptical and low-trust mindset The old mindset of our old profession… manifests in inefficient behaviours • We have difficulty quantifying the value that we contribute to our clients – there is a lack of structured data (NewLaw Legal Department Metrics Report) 8
  9. 9. PwC 9 Our evolving legal profession and industry • Law Hackers Weekly • Legal Tech Buyer’s Guide • UK Society for Computers and Law • Australian Society for Computers and Law • Australian Legal Technology Association Legal Project Management (LPM) training
  10. 10. PwC Legal Project Management (LPM) training 2020 10 COVID-19 CFO Pulse, 1-11 June 2020https://www.forbes.com/sites/markcohen1/2020/03/24/covid-19-will- turbocharge-legal-industry-transformation/#34429b531195
  11. 11. PwC Legal Project Management (LPM) training 2020 11 Our professional competencies: the t-shaped lawyer LPM CI CM I&PD BD&S LD RM T&DLAW LegalExpertise New NewTraditional LegalProjectManagement ContinuousImprovement Changemanagement Innovation&ProductDevelopment BusinessDevelopment&Strategy Leadership RiskManagement Technology&Data R. Amani Smathers: http://www.amanismathers.com/technolawgic/2014/2/21/t-shaped-lawyer
  12. 12. PwC Lawyers are project managers Every legal matter is a project – with a start point, a deliverable and an end-point “A project is a temporary endeavour undertaken to create a unique product, service or result” Every lawyer is a project manager or project team member “Project management is the application of knowledge, skills, tools and techniques to project activities to meet project requirements” Legal Project Management “adapts proven management techniques to the legal profession to help lawyers achieve their business goals” PMBOK Guide, Sixth Edition, 2017 Hassett (2013) Legal Project Management, Pricing, and Alternative Fee Arrangements 12 Legal Project Management (LPM) training
  13. 13. PwC Legal Project Management (LPM) training 2020 13 PMBOK http://rvarg.as/pmbok6en
  14. 14. PwC Legal Project Management (LPM) training 2020 14 Scope CostTime Managing expectations: the Triple Constraint
  15. 15. PwC Legal Project Management (LPM) training 2020 First understand the ‘big picture’… • Objective: what are we trying to achieve? What does ‘good’ look like? • Priority: is this a team priority (considering risk, effort, urgency and strategic alignment)? • Knowledge: have we have done something similar before? …before you undertake more detailed planning: • Delivery Strategy: what are the project’s work streams, dependencies and timeframes? • Stakeholders: who do I need to access and when? • Budget: are there cost constraints and assumptions? • Communication: how will we track and communicate progress? How will we address changes and resolve disagreements? Preparing for your legal project’s kick-off meeting 15
  16. 16. 16PwC Legal Project Management (LPM) training In your teams, imagine that you have been given a puzzle toy and asked to build a pyramid as quickly as possible. There is some good-natured competition between the teams as you tip the pieces out onto the table and get started. You are reminded to ask any questions that you want. Q. As you start to try and put the pieces together, what are some of the questions that you could ask? Q. Would it be ok to look at what the other teams are doing? After a few minutes, most teams are still struggling to solve this simple toy… Q. Is there anything else that would help you right now?
  17. 17. PwC Legal Project Management (LPM) training 2020 Competence, and Efficient and Affordable Access to Justice: LPM approaches ensure effective strategic/detailed planning, cost control, resource allocation and risk management: ‘deliver legal services competently, diligently and as promptly as reasonably possible’ (SR 4); ‘must act reasonably to avoid unnecessary delay resulting in increased legal costs’ (LPUL s173) Challenge scenarios: – Should a lawyer undertake out-of-scope work to deliver a successful outcome? – Should a lawyer deliver lower quality work when directed? – Charging clients for LPM? Client Interests, Empowerment and Education, Fair and Reasonable Costs: LPM (strategic planning, detailed planning, tracking and reporting) reduces information asymmetry and increases both transparency and governance: ‘empowering clients… to make informed choices about the services they access and the costs involved’ (LPUL s3) – similarly for SR7 Challenge scenarios: – Does the client understand what scope they really need? – Accurate estimates, and writing-down time of lawyers to meet unrealistic estimates? – Under-playing risks/effort/costs to secure work? 17 Summary: your professional obligations under the Legal Professional Uniform Law and Solicitors Rules Developed in collaboration with Dr Justine Rogers, UNSW.
  18. 18. PwC Legal Project Management (LPM) training 2020 Communication, Disclosure, Confidentiality and Privilege: LPM encourages communication that is timely, responsive and complete: ‘provide clear and timely advice to assist the client… to make informed choices about action to be taken’ (SR 7) Challenge scenarios: – ‘Watermelon reporting’ is the most commonly reported ethical breach by project managers – Balancing the risks of data disclosure against the benefits of online collaboration – Is privilege waived for in-house lawyers undertaking non-legal roles on non-legal projects? Collegiality, Diversity and Wellbeing: LPM helps establish self-managing work teams with improved trust, morale and effectiveness, and reduced conflict and re-work; and diverse teams are more creative: ‘a solicitor with designated responsibility for a matter must exercise reasonable supervision over solicitors and all other employees’ (SR 37); the Fair Work Act 2009 (Cth) and Workplace Health and Safety Act 2011 (Cth) Challenge scenario: Does increased standardisation/managerialism reduce lawyers’ capacity and responsibility for independent professional/ethical judgement? 18 Summary: your professional obligations under the Legal Professional Uniform Law and Solicitors Rules Developed in collaboration with Dr Justine Rogers, UNSW.
  19. 19. PwC Legal Project Management (LPM) training 2020 19 LPM Case management Pricing practitioner Process Improvement Australia 416 1 700 1 000 2 500 UK 775 8 600 2 300 5 500 USA 2 400 44 000 11 000 27 000 All locations 5 000 61 000 29 000 46 000 Also lawyers (all locations) 4 028 32 000 11 000 14 000 Per cent also lawyers (all locations) 80% 52% 38% 30% How many LPMs are there?
  20. 20. Foundational concepts
  21. 21. PwC Legal Project Management (LPM) training 2020 21 Work Breakdown Structure (WBS) Workstream A: Initial planning Responsible Due Date Status and Comments Finalise design ofinfrastructure and proposed location offacilities Peter Not started Obtain consentto licence agreement Krisson In progress Obtain approval on survey costs Marlo Paused Finalise heritage agreement Mick Completed Obtain ethnographical survey Obtain archaeological heritage report Obtain all consents required to seek licence Environmental surveys over proposed deviation area Apply for amendmentofproposed deviations areas Workstream B: Tax Responsible Due Date Status and Comments Confirmation ofcapital expenditure Identify withholding tax issues Commence discussions with ATO Preparation of guarantor documents Workstream C: Finance Responsible Due Date Status and Comments Project sponsors approve projectfeasibilitystudy Appoint projectlegal,financial and technical advisors Agree borrowing structure and negotiate additional equity Establish projectvehicle Agree project documents with contractors/operators/suppliers Develop financing term sheet Prepare information memorandum
  22. 22. PwC Legal Project Management (LPM) training 2020 22 Gantt charts (Excel) Work-Breakdown Structure Calendar Tasks Status Resource Task start date Task completion date 1-Jan-20 8-Jan-20 15-Jan-20 22-Jan-20 29-Jan-20 5-Feb-20 12-Feb-20 19-Feb-20 26-Feb-20 4-Mar-20 11-Mar-20 18-Mar-20 25-Mar-20 Phase # - Insert 1. Insert task Complete Senior Lawyer 1-Jan-20 29-Jan-20 - Insert sub-task Complete Lawyer, Partner 8-Jan-20 22-Jan-20 - Insert sub-task Not started Lawyer 15-Jan-20 5-Feb-20 2. Insert task In Progress Project Manager 15-Jan-20 26-Feb-20 - Insert sub-task Not started Junior Lawyer 12-Feb-20 18-Mar-20 - Insert sub-task On hold Paralegal 22-Jan-20 25-Mar-20 Phase # - Insert 1. Insert task Complete Project Manager 1-Jan-20 8-Jan-20 - Insert sub-task Not started Senior Lawyer 8-Jan-20 5-Feb-20 - Insert sub-task In Progress Junior Lawyer 29-Jan-20 26-Feb-20 2. Insert task In Progress Paralegal 5-Feb-20 12-Feb-20 - Insert sub-task On hold Partner 19-Feb-20 26-Feb-20 - Insert sub-task On hold Lawyer 19-Feb-20 25-Mar-20 Phase # - Insert 1. Insert task In Progress Senior Lawyer 1-Jan-20 5-Feb-20 - Insert sub-task On hold Lawyer 22-Jan-20 26-Feb-20 - Insert sub-task Not started Junior Lawyer 22-Jan-20 26-Feb-20 2. Insert task Complete Project Manager 8-Jan-20 15-Jan-20 - Insert sub-task Not started Senior Lawyer 4-Mar-20 11-Mar-20 - Insert sub-task Not started Paralegal 4-Mar-20 25-Mar-20 Tasks Status Resource Task start date Task completion date 1-Jan-20 8-Jan-20 15-Jan-20 22-Jan-20 29-Jan-20 5-Feb-20 12-Feb-20 19-Feb-20 26-Feb-20 4-Mar-20 11-Mar-20 18-Mar-20 25-Mar-20 Phase # - Insert 1. Insert task Complete Senior Lawyer 1-Jan-20 29-Jan-20 - Insert sub-task Complete Lawyer, Partner 8-Jan-20 22-Jan-20 - Insert sub-task Not started Lawyer 15-Jan-20 5-Feb-20 2. Insert task In Progress Project Manager 15-Jan-20 26-Feb-20 - Insert sub-task Not started Junior Lawyer 12-Feb-20 18-Mar-20 - Insert sub-task On hold Paralegal 22-Jan-20 25-Mar-20 Phase # - Insert 1. Insert task Complete Project Manager 1-Jan-20 8-Jan-20 - Insert sub-task Not started Senior Lawyer 8-Jan-20 5-Feb-20 - Insert sub-task In Progress Junior Lawyer 29-Jan-20 26-Feb-20 2. Insert task In Progress Paralegal 5-Feb-20 12-Feb-20 - Insert sub-task On hold Partner 19-Feb-20 26-Feb-20 - Insert sub-task On hold Lawyer 19-Feb-20 25-Mar-20 Phase # - Insert 1. Insert task In Progress Senior Lawyer 1-Jan-20 5-Feb-20 - Insert sub-task On hold Lawyer 22-Jan-20 26-Feb-20 - Insert sub-task Not started Junior Lawyer 22-Jan-20 26-Feb-20 2. Insert task Complete Project Manager 8-Jan-20 15-Jan-20 - Insert sub-task Not started Senior Lawyer 4-Mar-20 11-Mar-20 - Insert sub-task Not started Paralegal 4-Mar-20 25-Mar-20
  23. 23. PwC Legal Project Management (LPM) training 2020 DO IT LESS DO IT FASTER DO IT CHEAPER DO IT MORE duration Value(totheclient) STRATEGIC VALUE Prioritise to deliver strategic outcomes EFFICIENT & EFFECTIVE Outsource to a lower-cost resource TEMPLATE & AUTOMATE Standardise so delivery is accelerated QUALITY ASSURANCE Get this right the first time, avoid re-work 23 Evaluating where to start on your optimisation journey
  24. 24. PwC Legal Project Management (LPM) training 2020 XS S M L XL Bottom-up estimating: when you know the resources and effort required • use a work breakdown structure to quantify and calculate your estimate Top-down estimating: when the tasks, resources and effort required are unknown or difficult to assess • tee-shirt sizing (ie. ask a colleague) • reference-class forecasting • Program Evaluation Review Technique Project estimating Reference-class forecasting: Bent Flyvbjerg (2007) ‘Eliminating Bias through Reference Class Forecasting and Good Governance’, Concept Report No 17, Norges teknisk- naturvitenskapelige universitet, Trondheim. Workstream A: Initial planning Resource type Resource duration / quantity Rate External cost Finalise design of infrastructure and proposed location of facilities Role A Role B Role C A hours B hours C items $/hour $/hour $/item =(Duration or Quantity) x Rate Obtain consent to licence agreement Obtain approval on survey costs 24 Weighted average = (worst outcome + (4 x most likely outcome) + best outcome) 6
  25. 25. PwC Legal Project Management (LPM) training 2020 Why is communication important? • Good communication is critical for project success: – 40% of projects do not meet their original goals and business intent, and one-half of those unsuccessful projects are related to ineffective communications – 80% of projects that have good communication (with sufficient clarity and detail, and using the language of their audience) do meet their original business goals and intent • Good communication is a leading complaint against NSW lawyers – According to the Office of the Legal Services Commissioner (NSW), the most frequent complaints against NSW lawyers involve negligence, poor communication and ethical matters – 2016/17 OLSC Annual Report: “So as to be able to most effectively serve their clients’ best interests within the over-riding context of safeguarding the system of justice, I believe that improvement in the skill of communication, in all its facets, will be required by lawyers in the future.” • PMI – The Essential Role of Communication: https://www.pmi.org/-/media/pmi/documents/public/pdf/learning/thought-leadership/pulse/the-essential-role-of-communications.pdf • http://www.lmhub.com.au/wp-content/uploads/2018/07/ALMJ-June2018-TrishCarroll-PDF.pdf
  26. 26. It is your first week as a junior lawyer at a law firm. A team member has accidentally forwarded a client’s confidential information to a different client: • Who are the relevant stakeholders (both internal and external)? • Draw an influence/interest matrix (as below), and place each stakeholder into an appropriate quadrant INTEREST INFLUENCE LowHigh Low High Manage closely Keep satisfied Keep informed Minimal effort 26PwC Legal Project Management (LPM) training
  27. 27. PwC Legal Project Management (LPM) training 2020 Project team formation • Tuckman, B.W. (1965) "Developmental Sequence in Small Groups" Psychological Bulletin 63: 384-399 • https://smallbizclub.com/leadership/best-practices/leadership-lessons-from-jeff-bezos/ FORMING STORMING NORMING PERFORMING Team behaviour: • Unclear objectives • Poor communication • A few dominate Leader’s role • Build a shared vision • Clarify expectations • Account resources Team behaviour: • Role confusion • Disagreement over approach or process • Faltering communication Leader’s role • Clarify objectives • Engage everyone • Raise and resolve difficult issues Team behaviour: • Growing momentum • Relationships established • Growing inter- dependency Leader’s role • Seek feedback • Shared planning • Servant leadership Team behaviour: • Role clarity • Agreed approach • Cross-functional communication Leader’s role • Continuous improvement • Review outputs • Celebrate achievements 27PwC Legal Project Management (LPM) training
  28. 28. PwC Psychologically Safe Teams Amy Edmondson – Building a psychologically safe workplace: https://www.youtube.com/watch?v=LhoLuui9gX8 • Do I feel comfortable asking for help? • Am I able to mention and discuss difficult problems? • Am I able to take risks? • Will I be judged for making a mistake? • Will the team support or undermine me? • Will my differences and unique talents be accepted and valued? 28 Legal Project Management (LPM) training https://lsj.com.au/articles/the-burnout-profession/
  29. 29. PwC Legal Project Management (LPM) training 2020 What went well? What didn’t go well? What could we do better? Atlassian play book: https://www.atlassian.com/team-playbook/health-monitor/project-teams Project health checks Some potentially relevant questions: • How are we onboarding team members? • Does everyone understand the overall objective and strategy? • How are we prioritising, tracking and delegating our work? • Are we using appropriate collaboration platforms, tools and templates? • How are we managing and communicating changes? • Have we requested or received any client feedback? • Is everyone OK? 29
  30. 30. PwC Legal Project Management (LPM) training 2020 Delegation is a two-way dialogue 2. Explain what ‘good’ looks like 3. Show what ‘good’ looks like 1. Describe what needs to be done 4. Check their approach (they describe it) 5. Optional: reporting and boundaries 30 Reference: Anna Hinder, Searl Street Consulting
  31. 31. PwC Legal Project Management (LPM) training 2020 Risk assessment 31 “Risk is the effect of uncertainty on objectives” AS/NZS ISO 31000:2009 How do we define risk? How do we assess risks? How do we identify risks? Project risks: • Political • Economic • Social/Cultural • Technology • Legal • Environmental Legal risks (Lawcover claims): • Client identification and communications • Record and confirmation of client instructions​ • File management​ • Conflict of interests​ • Drafting errors​ • Managing critical dates and timelines​ • Costs disputes​ • Cybersecurity and online service platforms​ • Self-management​
  32. 32. PwC Legal Project Management (LPM) training 2020 Risk assessment for legal matters Type of risk Option A Option B Option C Option D Regulatory Discuss with regulators Discuss with regulators Discuss with regulators None Tax None Potential issues Potential issues None Communication None Complex Moderate None Potential for delay None Moderate Minimal Minimal Agreement between parties None Highly unlikely Potential issues None Corporate None Multiple issues Potential issues None Finance None Potential issues Potential issues None 32
  33. 33. Legal Technology
  34. 34. PwC Legal Project Management (LPM) training 2020 34 The Plateau of Productivity • Content Collaboration Platforms (Microsoft Exchange/SharePoint - 45% market share) • Continuous Data Protection On the rise • AI Governance • Decision Intelligence • Explainable AI The Peak of Inflated Expectations • Supplier Risk Monitoring • Decision Management • Intelligent Applications • Smart Contracts • Advanced Contract Analytics • Augmented Analytics • BI Search/Natural Language Query • Chatbots • Digital Ethics • Deep Neural Networks (Deep Learning) • Embedded Analytics • Integrated Risk Management • Prescriptive Analytics The Trough of Disillusionment • Data and Analytics Governance • Robotic Process Automation Offerings • Digital Business Transformation • Robotic Process Automation Software • Predictive Analytics (Digital Marketing) • Blockchain • Corporate Social Responsibility The Slope of Enlightenment • E-Discovery Software ($11.2bn 2019) • Predictive Analytics • Contract Life Cycle Management ($1.1bn 2018) • Enterprise Legal Management (LPM first coined in 2010) • Text Analytics Time Expectations https://www.gartner.com/en/documents/3975009/hype- cycle-for-legal-and-compliance-technologies-2019 Gartner tech hype-cycle: legal and compliance 2019
  35. 35. PwC Legal Project Management (LPM) training 2020 Overlapping areas of functionality Techplatform Website BusinessIntelligenceandanalytics Legalcasemanagement Client/vendor/panel management Collaboration Configure-Price-Quote andMatterPricing DealManagement/ Contractlifecyclemanagement Documentautomation Documentmanagement eBilling eDiscovery/ AI-enableddocumentreview eSignature Expertsystems/triage Knowledgemanagement Legalresearch Legalriskidentification Matter/spendmanagement PracticeManagement Predictivetechnology Smartcontracts/chaincode Task/projectmanagement Virtualdatarooms Workflowautomation Apttus https://apttus.com/ M M x x x Bryter https://bryter.io/ x x x x M CheckboxAI https://www.checkbox.ai/ x x M x DocAssemble https://docassemble.org/ M DocuSign (SpringCM) https://www.docusign.com.au/ x x x x x x M x x x Google suite https://gsuite.google.com.au/intl/en_au/ M M M M x Josef https://joseflegal.com/ x M x Microsoft O365 suite https://www.office.com/ x M M M x x M M Neota Logic https://www.neotalogic.com/ x M x NewGen https://newgensoft.com/home-australia/ x x x x M x x M Nintex https://www.nintex.com x x x x M Onit https://www.onit.com/ x x M x x x x x M M Parampara https://getparampara.com/ M UIPath https://www.uipath.com/ x M Xakia https://www.xakiatech.com/ x x x x x x x M x x 35
  36. 36. PwC Legal Project Management (LPM) training 2020 36 Macquarie Bank: 2020 Legal services industry pulse check
  37. 37. PwC Legal Project Management (LPM) training 2020 37 https://cloc.org/blog/cloc-announces-the-results-of- their-3rd-annual-state-of-the-industry-survey/ Altman Weil 2019 CLO Survey ACC Australia 2019 In-house Counsel Trends Report Most common in-house legal tech platforms
  38. 38. PwC Legal Project Management (LPM) training 2020 Adj.Assoc.Prof Peter Dombkins Director, NewLaw – PwC Australia +61.416.940.875 peter.dombkins@pwc.com www.linkedin.com/in/peterdombkins 38 For further information, please contact
  39. 39. pwc.com Thank you © 2020 PwC. All rights reserved. Not for further distribution without the permission of PwC. “PwC” refers to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL), or, as the context requires, individual member firms of the PwC network. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm’s professional judgment or bind another member firm or PwCIL in any way.

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