its personnel? 12 Does the firm’s appraisal process gives due recognition and reward to competence, compliance with ethical requirements and quality performance? How does it work? 13 What criteria are
the required review procedures have been performed to achieve the objectives of the EQR. • The date of completion of the engagement quality review which shall be completed before the engagement report
emission intensity (gCO2 per unit of production). In order to achieve a certain threshold, the activity must reduce its emission intensity, including by implementing measures to improve efficiency as an