party because it is required to communicate about non-compliance with laws and regulations (NOCLAR) committed by a client to the appropriate regulator; - The firm may consider the network firm as a

Classification : ใช้ภายใน (Internal) D. Engagement Quality Review D Engagement quality review: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures that required an

in money laundering /criminal activities; • reasons for proposed appointment /re-appointment. 6 Does the firm evaluate the knowledge, expertise of engagement team and sufficient time required to

required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar

system of quality management (SOQM)? If yes, Does the firm leadership provide the designated partner with the required authority and resources and take responsibility for the adequacy of firm’s response

reserve? A3 Does the monitoring process required those performing the engagement or the engagement quality management review are not involved in inspecting the engagements? A4 Does the firm have monitoring

/biomass, the biofuel/biomass being used needs to meet specific GHG emissions thresholds in terms of gCO2e/kWh, and the facilities are required to achieve energy conversion efficiency of 80%. Note that CHP