important matters for consideration on the firm’s competence to conduct the audit, for example: - Firm personnel have knowledge of relevant industries or subject matters; - Firm personnel have experience with

firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff

conduct internal audit work for audit clients and if so what is the extent of the work? 2 IT Systems: Does the firm provide services to design provide or implement IT systems to audit client? If so, does

transport 67.7g CO2e/ kWh N/A Heating/cooling, and co-generation facilities using biofuel/biomass 57.6g CO2e/kWh 80% Source: CBI To demonstrate they meet this threshold, issuers are required to conduct a life