staff along with necessary interpretations and quality management standards. 14 How does the firm ensure that those involved in special audits or audit clients in a specialized industry (e.g., financial

: • screening of the activity to identify which physical climate risks from the list in table 18 may affect the performance of the economic activity during its expected lifetime; • where the activity is assessed

senior positions; acted as such for a period longer than seven cumulative years? B.VI Fee / Economic Dependence: Firm's Reference /Guidance Notes Description 1 Any partners remunerated on the basis of