targeted audience? 2 How does the firm manage internal communication channels and/or methods to ensure that the most appropriate approaches are taken in urgent circumstance? (e.g., using multiple channel and

registered auditor monitored, and what measures are taken to address poor performance? 10 Is the work of all registered auditors in the firm, including partners, subject to quality review from network firms or

briefly. B19 Are there any actions taken by the firm's leaders (partners) to promote quality in SOQM? Please provide any relevant pieces of evidence of these actions. (e.g., communication within the firm

on an ongoing basis or what process taken to reduce that risk. 9 How is client continuance dealt with in the cases of proposed or ongoing litigation? 10 Has the firm been in any tender process

professional skepticism exercised by the engagement team? - How does the EQr evaluate the involvement and independence of the EP? - How does the EQr evaluate whether appropriate consultation has taken place on

. • Retrofit of natural gas distribution lines to allow 100% green hydrogen or other low carbon gases. Low-emission gases are gases whose emissions when used to generate electricity do not exceed the limits