, any punishment that promotes firm quality, and relevant personal evaluation criteria) and Please describe the details of such actions briefly. B20 How does the firm's leader communicate the audit firm

the required review procedures have been performed to achieve the objectives of the EQR. • The date of completion of the engagement quality review which shall be completed before the engagement report

emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an