) B. Direct&Supervise&Review B Direction, supervision and review responsibilities: Firm's Reference /Guidance Notes Description 1 Has the firm established policies and procedures for direction and
areas? 4 How do partners deal with meeting various different targets e.g. clients / new work gained, fee income, recovery rates, debt recovery (including timeliness) – how are recovery rates set? And how
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
-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