programs/checklist for monitoring element and does the firm change or update its TSQC monitoring programs/checklists to cover activities mentioned in TSQM? If yes, please provide us with those monitoring

Reference Sector Thresholds Table 11. Thresholds for certain energy sector activities, gCO2e/kWh 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Table 11 summarizes key reference

whether the training promotes SOQM activities? How does the firm ensure that all staff has sufficient accounting and auditing knowledge to perform their audit work and SOQM activities? 12 Does the firm

activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the

the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - The

activities within the firm's system of quality management? If yes, please describe the policies and procedures. If no, how does the firm deal with this situation? Have the conclusions reached been documented