a change or adjustment of the risk assessment process, including (1) quality objectives (2) quality risks, and (3) responses? How frequent does the firm consider those circumstances? Also, please

monitoring and remediation activities, how does the firm communicate these deficiencies to the key responsible persons within the SOQM to ensure timely adjustment of quality objectives, quality risks, and

behavior regarding selling of non-audit services? 2 Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being

the firm established responses to address quality risks that set forth the criteria for eligibility to be appointed as an engagement quality reviewer ("EQr")? These include: (a) not being a member of

/biomass, the biofuel/biomass being used needs to meet specific GHG emissions thresholds in terms of gCO2e/kWh, and the facilities are required to achieve energy conversion efficiency of 80%. Note that CHP

immediate family members; ·    have any direct financial interests in audit clients or its affiliates? ·    Any indirect interests including being beneficiaries of a trust holding such interests? 2 Trust