Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4

, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its

eligible) The activity does not meet green or amber criteria 4932 Transport 4.2.2 Other passenger land transport climate change mitigation This class includes: • scheduled long-distance bus services

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please

ยานพาหนะล้อเลื่อนดังกล่าวจะต้องไม่ปล่อยมลพิษทางตรงโดยสิ้นเชิง) กิจกรรมที่ไม่เป็นไปตามเกณฑ์สีเขียวหรือสีเหลือง 4932 การขนส่ง 4.2.2 การขนส่งผู้โดยสารทางบกอื่น ๆ (Other passenger land transport) การลดการ