that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

relevant regulatory or reporting requirements, or the ability to gain the necessary skills and knowledge effectively; - The firm has sufficient personnel with the necessary competence and capabilities

staff along with necessary interpretations and quality management standards. 14 How does the firm ensure that those involved in special audits or audit clients in a specialized industry (e.g., financial

(including communication of the necessary information)? - How does the firm address circumstances where there are threats to objectivity of the EQr? 6 Has the firm established policies and procedures regarding

direct (tailpipe) CO2 emission when operated on a track with necessary infrastructure, and use a conventional engine where such infrastructure is not available (bimodal) AND • The trains and wagons are not