business practices. - Information concerning the attitude of the client’s principal owners, key management and those charged with its governance towards such matters as aggressive interpretation of

, integrity and objectivity) with professional and regulatory requirements 13 Does the firm provide its personnel with the firm’s list of clients and any related entities and inform them on a timely basis as to

accordance with auditing standard? How does the firm ensure that audit manual reflects up-to-date auditing and accounting standards and guidance? Does the audit manual included requirements that are related to

from those mandatory targets prescribed by the TFAC (e.g., verified CPD 20 hours per year, and at least 10 hours related to accounting subject)? If yes, explain how and why. 8 How does the firm obtain

by batteries or zero-emissions fuels) not violating any conditions in the Table 14 are automatically eligible. The related measurement metric for shipping criteria is the Annual Efficiency Ratio (AER