/ Rotation: Do they require that: ·  the length of time held by key audit partners and staff is monitored for; and are subject to rotation requirements 5 Contingent Fee Arrangements: Do they ensure that

the SOQM areas they are responsible for? c) Please provide the date or expected date of the final SOQM's evaluation results for the latest period. d) Please provide the final evaluation result for SOQM

workload and availability of the elected EQr? - How does the firm specify a cooling-off period? Please specify the relevant ethical requirements. - How does the firm address the threat arising from internal

establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position

value of 100 gCO2e/kWh measured on a Product Carbon Footprint (PCF) basis, over a rolling five-year period OR • the average System grid emissions factor is below the threshold value of 100gCO2e/kWh