firm to continue the engagement; • discussing with the appropriate level of client’s management /those charged with governance the appropriate action the firm may take; • if the firm determines that it

-2030 2031-2035 2036-2040 2041-2045 2046-2050 Green Activities Railway; Non-Railway, gCO2/t-km 0 0 0 0 0 0 New projects only Shipping, gCO2/t-km Declining threshold for different ship classes according to

CPD for registered auditors? 5 Is there a training policy for other audit issues of Listed Companies? 6 Are these CPD targets communicated to each individual? If yes, how? 7 Are these targets different

system of quality management (SOQM)? If yes, Does the firm leadership provide the designated partner with the required authority and resources and take responsibility for the adequacy of firm’s response

, including the CEO, the risk assessment responsible person and any relevant risk owner in TSQM element? B5 Does the firm communicate to the person who take care of performance evaluation to consider the

responsibility of all independence issues? If yes, Does he/she have the seniority, experience, authority and resources and take responsibility for the adequacy of firm’s procedures? 2 For firms without designated

conclusions resulting from consultation documented? 2 Are there sufficient resources available to enable appropriate consultation to take place? If yes, please state the resources available and respond to the