from those mandatory targets prescribed by the TFAC (e.g., verified CPD 20 hours per year, and at least 10 hours related to accounting subject)? If yes, explain how and why. 8 How does the firm obtain
-2030 2031-2035 2036-2040 2041-2045 2046-2050 Green Activities Railway; Non-Railway, gCO2/t-km 0 0 0 0 0 0 New projects only Shipping, gCO2/t-km Declining threshold for different ship classes according to
significant part of partner portfolio and/ or where client prestigious? 6 How does firm deal with situation where pressures on fee by a client? 7 Have any audit clients been retained by reducing audit fees? 8
) If no, how does the firm obtain assurance that the work done is appropriate? 3 If the Service Delivery Center performs audit procedure for the firm, how does the firm direct and supervise individuals