firm’s strategic and business plan. If yes, please describe. 2 How does the firm conduct the estimation of personnel needs (e.g. developing succession plan)? 3 How does the firm deal with the staff
exercised where significant level of non-audit services (e.g. in terms of fees earned and/or potential embarrassment where mistakes are made)? 4 How are client relationships managed – are there separate
on high-voltage, medium-voltage and low-voltage distribution Systems. • Construction and operation of interconnections that transport electricity between separate systems. Construction and operations