firm have any processes in place to establish a culture that promotes the quality of SOQM with objective of taking into consideration the public interest? Please describe. Please provide details of the

rulings on independence, integrity, and objectivity matters considered appropriate for its practice? 12 Compare the firm’s policies and procedures for relevant ethical requirements (including independence

&KC0C0C0 SEC Classification : ใช้ภายใน (Internal) C. External Pressures C External Pressures: Firm's Reference /Guidance Notes Description 1 How is the firm’s practice influenced partner and audit staff’s

activity. The climate projections and assessment of impacts must be based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and