the audit will be objective and document the rationale for that conclusion? 11 Were the procedures the firm follows to provide reasonable assurance that new or revised regulations, interpretations, or

, procedures, checklist, and system of quality management is appropriately revised to address the observed deficiencies. B8 Review the previous year’s ACR report with the current year and find out how the action

already has a share of intermittent renewables deployment of at least 20% or has credible evidence of programmes in place that increase the share of intermittent renewables to this level within the next 10