areas? 4 How do partners deal with meeting various different targets e.g. clients / new work gained, fee income, recovery rates, debt recovery (including timeliness) – how are recovery rates set? And how

. • Retrofit of natural gas distribution lines to allow 100% green hydrogen or other low carbon gases. Low-emission gases are gases whose emissions when used to generate electricity do not exceed the limits

audit client or a third party calls into question the integrity, objectivity or independence of the audit firm. 8 Has the firm at least annually obtained written declarations on compliance with the firm’s