turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the firm confirms the independence of such other firms 15 Any audit partners where they are employed

. • Retrofit of natural gas distribution lines to allow 100% green hydrogen or other low carbon gases. Low-emission gases are gases whose emissions when used to generate electricity do not exceed the limits