seven years. 2.2 In calculating the time-on period, has any key audit partner who acted in a combination of key audit partner roles?, if any, does the key audit partner serve a “cooling-off period” in

. For example, demonstrating that there is no combination of the following in the merit order: (1) mid-merit coal and (2) gas used at times of peak demand. For any new project the executor must also

areas? 4 How do partners deal with meeting various different targets e.g. clients / new work gained, fee income, recovery rates, debt recovery (including timeliness) – how are recovery rates set? And how