Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4

, for example: - The identity and business reputation of the client’s principal owners, key management, and those charged with its governance. - The nature of the client’s operations, including its

); - Roundtable of Sustainable Biomaterials (RSB) - Round Table on Responsible Soy (RTRS) • Only existing facilities are eligible • Lifecycle emission intensity meets amber thresholds for Energy Sector (Table 11

Carbon Certification: ISCC Plus) - องค์กรว่าด้วยวัสดุชีวภาพที่ยั่งยืน (Roundtable of Sustainable Biomaterials: RSB) - หลักการและเกณฑ์ความยั่งยืนของถั่วเหลือง (Round Table on Responsible Soy: RTRS) • เป็น

principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please