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

A. RAP & Client Acceptance A.0 Risk Assessment Process for Acceptance and Continuance of Client Relationships and Specific Engagement element: Firm's Reference /Guidance Notes Description 1 What are

from network firms)? If yes, please describe. 2 Does the firm have specific Continuing Professional Development (CPD) policies and procedures for all staff members and consultants of the firm? 3 What are

and to develop appropriate responses e.g., relevant policies and procedures. B14 Describe how the firm continually evaluates client relationships, other non-audit services, and specific engagements so

procedure to evaluate the effect of the identified deficiencies? If yes, please describe those criteria and procedure. B3 Does the firm communicate (Audit Compliance Review Report) with specific corrective

within the firm, with legal counsel or other parties). A.II Specific Policies and Procedures Firm's Reference /Guidance Notes Description 1 Partners / Staff Leaving: Does the policies and procedure require

standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a