transport of employees; • passenger transport by man- or animal-drawn vehicles. Operations only Direct (tailpipe) CO2 emissions of the vehicle are zero N/A The activities that are not compliant with green

information that require escalated control over communication with external parties? If yes, please describe. (For example, approval from the regional leader is required before publishing the firm's

behavior regarding selling of non-audit services? 2 Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being

organizational structure and indicate whether there are INEs at the global, regional or local level. B6 Whether the firm has designated a Quality Management (QM) partner who takes responsibility for the firm’s

the firm established responses to address quality risks that set forth the criteria for eligibility to be appointed as an engagement quality reviewer ("EQr")? These include: (a) not being a member of

immediate family members; ·    have any direct financial interests in audit clients or its affiliates? ·    Any indirect interests including being beneficiaries of a trust holding such interests? 2 Trust