process work? How often are job evaluations made? 3 Does the firm have job evaluation forms or criteria specific (e.g., job portfolio) for each staff level? Please provide us with evaluation forms of all

quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely

the audit will be objective and document the rationale for that conclusion? 11 Were the procedures the firm follows to provide reasonable assurance that new or revised regulations, interpretations, or

system of quality management (SOQM)? If yes, Does the firm leadership provide the designated partner with the required authority and resources and take responsibility for the adequacy of firm’s response

programs/checklist for monitoring element and does the firm change or update its TSQC monitoring programs/checklists to cover activities mentioned in TSQM? If yes, please provide us with those monitoring

activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the

quality management of audit engagement? 2 Where are standard audit manuals kept? Do the firm policies and procedures maintain or provide its personnel access to adequate and up-to-date audit manual, firm’s

, for example, a methodology, industry or subject matter specific guide; and - The firm is able to complete the engagement within the reporting deadline. 4 Does the firm inform personnel of its acceptance

• Provide evidence and documentation to demonstrate that they meet low iLUC risk biomass criteria and compliance indicators under the RSB optional module, i.e.: - Yield increase: issuers demonstrate that