the scope of work. - Indications that the client might be involved in any criminal activities. - The reasons for the proposed appointment of the firm and nonreappointment of the previous firm. - The

position at the client? (d)  If not a partner – were they a former member of the engagement team within the last two years and have they joined the client as a director or in a key management position? 3

, 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

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