assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities - Banking - Digital Assets
electricity generation facilities that produce electricity, heating and cooling from bioenergy (biomass, biogas and biofuels). Construction and operation. These Criteria apply to assets and projects relating to
: Does any principal, staff or immediate family members act as a trustee which holds - directly or indirectly- any financial interests in an audit client or its affiliates? 3 Loans and Guarantee: Have the
institution, insurance, construction, digital assets) obtain/maintain the required specialist knowledge? Does the firm have special training/or tailor-made programs for specific client industries? 15 Do the