cooling from geothermal power Construction and operation New facilities meeting declining green threshold for the Energy Sector (Table 11) Existing facilities meeting declining amber threshold for Energy

unresolved matters preventing completion of the engagement quality review. • The documentation may be finalized after the date of the engagement report, but before the assembly of the final engagement file. If

; - 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

procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general

staff, and any staff in the audit firm's delivery center. A.1 General Policies and Procedures: Firm's Reference /Guidance Notes Description 1 Whether the firm has designated Ethics Partner who takes