areas? 4 How do partners deal with meeting various different targets e.g. clients / new work gained, fee income, recovery rates, debt recovery (including timeliness) – how are recovery rates set? And how

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

5.1. Do No Significant Harm The “Do No Significant Harm” (DNSH) principle is applied to the taxonomies with multiple objectives in order to make sure that one objective does not cause damage to other