accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the firm confirms the independence of such other firms 15 Any audit partners where they are employed

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

deficiencies found as part of evaluation? B6 Does the firm communicate to person who take care of in-house training to include the deficiencies area in the next training course cycle? B7 Whether the policies

thresholds. The rationale of determining these specific thresholds can be found in the Climate Bonds Bioenergy Criteria Background Paper. Table 12. Bioenergy criteria Asset type Thresholds for biofuel/biomass