establishing a specific time period to make that evaluation? If yes, do the conditions include: • significant changes in the client (such as ownership, management, nature of business or financial position
the firm established responses to address quality risks that set forth the criteria for eligibility to be appointed as an engagement quality reviewer ("EQr")? These include: (a) not being a member of
/biomass, the biofuel/biomass being used needs to meet specific GHG emissions thresholds in terms of gCO2e/kWh, and the facilities are required to achieve energy conversion efficiency of 80%. Note that CHP
immediate family members; · have any direct financial interests in audit clients or its affiliates? · Any indirect interests including being beneficiaries of a trust holding such interests? 2 Trust