accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in

client (e.g. financial) 6 Loan / Staff Arrangements: Are there or have there been any principals or staff seconded on a “loan staff assignment” i.e secondment If so what are their roles at the client – are

eligible as green, the ship must comply with the threshold for the time of the particular period (bond or loan period, data collection timeframe etc.). Ships that are not zero-emissions must provide a