perform an engagement prior to accepting an engagement? If no, describe how the firm determines that it can complete the engagement competently If yes, how this decision is reached and whether it is

seven years. 2.2 In calculating the time-on period, has any key audit partner who acted in a combination of key audit partner roles?, if any, does the key audit partner serve a “cooling-off period” in

. For example, demonstrating that there is no combination of the following in the merit order: (1) mid-merit coal and (2) gas used at times of peak demand. For any new project the executor must also