regarding their Listed clients and if so, did this change the nature of services/fees charged? 11 Does the firm document its understanding with the client regarding the services to be performed by obtaining

the firm established responses to address quality risks that set forth the criteria for eligibility to be appointed as an engagement quality reviewer ("EQr")? These include: (a) not being a member of

required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar

/biomass, the biofuel/biomass being used needs to meet specific GHG emissions thresholds in terms of gCO2e/kWh, and the facilities are required to achieve energy conversion efficiency of 80%. Note that CHP

immediate family members; ·    have any direct financial interests in audit clients or its affiliates? ·    Any indirect interests including being beneficiaries of a trust holding such interests? 2 Trust