for the transport sector. Some transport activities in the Section 4.2 (Activity Thresholds and criteria) will refer to this sectoral transport table Main thresholds Additional criteria 2022-2025 2026

Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4

มวลหรือชีวภาพที่ผลิตได้จะต้องมีการปล่อยก๊าซเรือนกระจกเป็นไปตามเกณฑ์ที่กำหนดไว้ในหน่วยของ gCO2e/kWh ตามตารางที่ 12 (โดยแปลงจากหน่วย gCO2e/MJ ของพลังงานต้นกำเนิด (primary energy) เพื่อให้มีความสอดคล้องกัน

, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please