seven years. 2.2 In calculating the time-on period, has any key audit partner who acted in a combination of key audit partner roles?, if any, does the key audit partner serve a “cooling-off period” in

. For example, demonstrating that there is no combination of the following in the merit order: (1) mid-merit coal and (2) gas used at times of peak demand. For any new project the executor must also

appropriately. (e) Identifying matters for consultation or consideration by more experienced engagement team member. If yes, please describe the policies and procedures If no, how the firm obtains assurance that