methods, setting timeframe and communication frequencies) 3 Does the firm specify the types of significant information that require escalated control over communication within the firm? If so, please

ultimate responsibility over the system of quality management (SOQM) functions within the firm? B3 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how

pre-issuance monitoring activities and provide the list of factors for performing pre- issuance review over audit engagement B Evaluating, Communicating, and Remedying Identified Deficiencies Firm's

value of 100 gCO2e/kWh measured on a Product Carbon Footprint (PCF) basis, over a rolling five-year period OR • the average System grid emissions factor is below the threshold value of 100gCO2e/kWh

prioritized over financial and operational factors when considering the acceptance or continuation of a client relationship? 2 How do the partners manage conflicting demands on their time from clients and/or

Commercial Alliances: Are there any commercial alliances with other organizations? Does the firm have any agency agreements with audit clients or others? 3 Influence over the affairs: Does the firm audit any