regarding their Listed clients and if so, did this change the nature of services/fees charged? 11 Does the firm document its understanding with the client regarding the services to be performed by obtaining
describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been
required? If yes, please describe. 11 Does the firm's policies and procedures include the determination of the engagement team’s: • understanding of, and practical experience with, engagements of a similar
firm have any processes in place to establish a culture that promotes the quality of SOQM with objective of taking into consideration the public interest? Please describe. Please provide details of the
already has a share of intermittent renewables deployment of at least 20% or has credible evidence of programmes in place that increase the share of intermittent renewables to this level within the next 10
timely basis of all significant facts and matters regarding the firm’s objectivity and independence, related to the provision of non-audit services, including the safeguards put in place; and · the