, integrity and objectivity) with professional and regulatory requirements 13 Does the firm provide its personnel with the firm’s list of clients and any related entities and inform them on a timely basis as to

engagement quality review ("EQR") for all audits of financial statements of listed entities? Has the firm established policies and procedures setting out the criteria by which any engagements other than listed

; • Engagements for entities in development stage; and • Requirement from the law or regulation on accepting or continuing a client engagement or withdrawing from engagement. If no, describe how the firm obtains

Aqueduct etc.). If assets or activities are located in water-stressed areas, ensure that water use and conservation management plans, developed in consultation with relevant local entities, have been