position at the client? (d)  If not a partner – were they a former member of the engagement team within the last two years and have they joined the client as a director or in a key management position? 3

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

perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is