assurance that its understanding is in agreement with the client’s understanding of the work to be performed. 12 Have there been any major gains/losses of clients in the year? _x000D_&1#&"Tahoma"&12&KC0C0C0

current Taxonomy the executor of the project must additionally (to the criteria indicated in the activity card 4.1.3) adhere to the following rules: • All technically feasible and ecologically relevant

, integrity, and objectivity rules. 5 Does the firm communicate its policies for independence to its personnel? If yes, describe how the firm communicates its policies? Do professionals have access to guidance