, 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

accurate? (For example, by frequently reviewing and updating on an annual basis or when there are significant changes) 4 How does the firm address changing circumstances and weaknesses or issues that arise

on an ongoing basis or what process taken to reduce that risk. 9 How is client continuance dealt with in the cases of proposed or ongoing litigation? 10 Has the firm been in any tender process

responses e.g., relevant policies, procedures, and documentation on an annual basis. B16 Has the firm developed or adopted other quality management materials? If “yes,” describe those materials: B17 Does the

: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures for engagement teams to complete the assembly of final engagement files in a timely basis after the

life cycle emission basis are eligible (including geothermal energy storage) N/A N/A 3510 Energy 4.1.15 Transmission and distribution of electricity climate change mitigation • Construction and operation