exercised where significant level of non-audit services (e.g. in terms of fees earned and/or potential embarrassment where mistakes are made)? 4 How are client relationships managed – are there separate

audited by the firm) will regularly be more than 15% of the firm’s annual fee income (or where Audit Engagement Partner profit share not on a firm basis, on that part of firm e.g. by office)? 3 Listed

on high-voltage, medium-voltage and low-voltage distribution Systems. • Construction and operation of interconnections that transport electricity between separate systems. Construction and operations