development. ** Post-sunset dates, amber certification is no longer available ** Energy efficiency measures are covered under these energy sector criteria by the very means of establishing thresholds using
procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff? B12 Do these written policies and procedures cover the following general
/training is covered in the appraisal process? 11 How do the firm’s trainings and/or communications covers emerging issues such as new TFRSs, TASs, TSAs, Ethical Standards and other emerging issues and
materials regarding the applicable independence? 6 Are ethics policies and procedures properly covered in induction, professional training and Continuing Professional Development for all principals and staff
accordance with auditing standard? How does the firm ensure that audit manual reflects up-to-date auditing and accounting standards and guidance? Does the audit manual included requirements that are related to