following questions. - Do personnel have an appropriate professional level or specialized expertise on difficult or contentious matters? If no, How does the firm deal with this situation? Does the firm have a

client relationship partners or does the Registered Auditor conduct this role? If so – how is professional independence maintained? 5 How does firm deal with client retention where client forms a

firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff

emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an