power plants to use green hydrogen leading to an emission intensity of the plant of less than indicated in the Table 11 • Retrofit of existing natural gas plants that leads to life cycle emission

(the “time-on” period)? 2.1 For Listed Companies: Has any key audit partner who was rotated off returned to a position of responsibility in the audit within a period of (“the cooling-off period”) -  five

that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives

efficiency of monitoring activities, how does the firm establish monitoring cycle for regular monitoring activities within a year? Please provide the monitoring schedule of each TSQM elements' activities and

standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a

firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff

is relevant and reliable information to enable proper functioning of SOQM? 2 How does the firm manage the information system (including the use of paper-based and electronic forms) to ensure that it

the quality risks in Acceptance and Continuance of Client Relationships and Specific Engagement element that the firm considers as high risk? Please describe the relevant responses to these risks. A.1

Carbon Certification: ISCC Plus) - องค์กรว่าด้วยวัสดุชีวภาพที่ยั่งยืน (Roundtable of Sustainable Biomaterials: RSB) - หลักการและเกณฑ์ความยั่งยืนของถั่วเหลือง (Round Table on Responsible Soy: RTRS) • เป็น