consultations are performed for difficult or contentious matters? If yes, please describe the responses to quality risks to the following questions. - Have the conclusions reached been implemented? If they were
period? 7 Have any audits been undertaken on a contingent fee basis? (Prohibit such audit) 8 Are there any audit clients where substantial fees are overdue? 9 Are there any significant bad debt write-offs
the SOQM areas they are responsible for? c) Please provide the date or expected date of the final SOQM's evaluation results for the latest period. d) Please provide the final evaluation result for SOQM
establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position
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