nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise

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

/ residues: issuers demonstrate that the raw material used is derived from existing supply chains and does not require dedicated production out of arable land Additional Hydropower Criteria 3.4.2. Hydropower