procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general

/training is covered in the appraisal process? 11 How do the firm’s trainings and/or communications covers emerging issues such as new TFRSs, TASs, TSAs, Ethical Standards and other emerging issues and

materials regarding the applicable independence? 6 Are ethics policies and procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff

development. ** Post-sunset dates, amber certification is no longer available ** Energy efficiency measures are covered under these energy sector criteria by the very means of establishing thresholds using

); • unfamiliar systems and in-house expertise to assess them; • understanding and evaluation of controls on complex systems; and • effect of Internet and e-commerce. 2 How is firm dealing with greater use of