); • Changes in the scope of engagement; • Changes in the strategic focus or composition of the firm; • Existing conditions that would have caused the firm to reject the client had such conditions existed at the

describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been

following questions: - Who does this? - How often is it done? - Have there been any such situations during the year? b. If “no,” describe how the firm monitors its independence with respect to clients with

points/concerns have been followed up. B9 Where the firm operates as part of a network under common monitoring policies and procedures: (a) Whether the firm receives the overall scope, extent, and results

that do not follow Table 11. The screening table on Bioenergy in Section 4.1. will refer to the specific Bioenergy Thresholds presented here. Bioenergy green thresholds have been calculated separately