development. ** Post-sunset dates, amber certification is no longer available ** Energy efficiency measures are covered under these energy sector criteria by the very means of establishing thresholds using
; - Experts are available, if needed; - Individuals meeting the criteria and eligibility requirements to perform engagement quality review are available, where applicable; - Intellectual resources are available
) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in
seven years. 2.2 In calculating the time-on period, has any key audit partner who acted in a combination of key audit partner roles?, if any, does the key audit partner serve a “cooling-off period” in