firm considers as high risk? Please describe the relevant responses to these risks 2 Does the firm consider all ethical requirements outlined in the Code of Ethics during the risk assessment process for

, procedures, checklist, and system of quality management is appropriately revised to address the observed deficiencies. B8 Review the previous year’s ACR report with the current year and find out how the action

behavior regarding selling of non-audit services? 2 Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being

Reference Sector Thresholds Table 11. Thresholds for certain energy sector activities, gCO2e/kWh 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Table 11 summarizes key reference thresholds and indicators for the energy sector. Many energy activities in the Section 4.1 (Activity Thresholds and criteria) will refer to this sectoral energy table Green Activities 100 100 100 100 50 Amber Activities 381 225 191 148 N/A N/A Red Activities >381g >225g >191g >148g >50g >50g Note: all thre...