nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise
important matters for consideration on the firm’s competence to conduct the audit, for example: - Firm personnel have knowledge of relevant industries or subject matters; - Firm personnel have experience with
, including green hydrogen. This activity does not include electricity generation from the exclusive use of biogas and bioliquid fuels (for this see article 4.1.5) Construction and operation • Life-cycle GHG