period? 7 Have any audits been undertaken on a contingent fee basis? (Prohibit such audit) 8 Are there any audit clients where substantial fees are overdue? 9 Are there any significant bad debt write-offs

4.2.4 Freight transport by road climate change mitigation This class includes: • all freight transport operations by road • logging haulage • stock haulage • refrigerated haulage • heavy haulage • bulk