accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in

January 2024 or after this date is eligible if it has either: • A power density > 10W/m2 OR • GHG emissions intensity < 50g CO2e/kWh during the life cycle of the powerplant. In addition, pumped storage

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