assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities - Banking - Digital Assets

electricity generation facilities that produce electricity, heating and cooling from bioenergy (biomass, biogas and biofuels). Construction and operation. These Criteria apply to assets and projects relating to

institution, insurance, construction, digital assets) obtain/maintain the required specialist knowledge? Does the firm have special training/or tailor-made programs for specific client industries? 15 Do the

services? If so, what is firm’s involvement in CF for audit clients and does it include any of the following: (a) dealing in, underwriting or promoting shares; (b) advice affecting accounting treatments