) If no, how does the firm obtain assurance that the work done is appropriate? 3 If the Service Delivery Center performs audit procedure for the firm, how does the firm direct and supervise individuals

from those mandatory targets prescribed by the TFAC (e.g., verified CPD 20 hours per year, and at least 10 hours related to accounting subject)? If yes, explain how and why. 8 How does the firm obtain

emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an