support of its quality management policies and procedures. B13 Do the individual or individuals assigned operational responsibility for the firm’s QM system by the firm leadership have sufficient and

the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time

CPD for registered auditors? 5 Is there a training policy for other audit issues of Listed Companies? 6 Are these CPD targets communicated to each individual? If yes, how? 7 Are these targets different

significant connections between it and this individual; (b)  has work done by the person leaving been reviewed by a more senior audit professional? (c)   if a partner: i.  was the partner in the last 2 years

evaluate clients risk? 5 Regarding integrity checks, does the firm conduct, for example: • communications with existing or previous professional accountants; • inquiry of personnel/third parties such as

Table 13 Amber Activities 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Railway Non-Railway See individual articles in Section 4 Shipping, gCO2/t-km 8.9 7.92 7 6 N/A N/A Shipping, gCO2/t