the ultimate shareholder(s) delegate or assign their authorization to the CFO? B4 How does the firm design its organizational structure that promotes quality, tranparency, and acting in the best

been made for resignation? 2 Did the firm consider discontinuing any audit and accounting relationships during the year under review but decide to continue? If yes, explain. _x000D_&1#&"Tahoma"&12

from those mandatory targets prescribed by the TFAC (e.g., verified CPD 20 hours per year, and at least 10 hours related to accounting subject)? If yes, explain how and why. 8 How does the firm obtain

the audit team is based on this 11 Gifts / Hospitality: Should explain the nature and value of gifts and hospitality that may be accepted from and offered to audit clients, their directors, officers and

to allocate GHG emissions to the biomass for energy purpose based on energy content of the biomass-based products. For such facilities, only the biomass for energy purposes need to meet the GHG