years. Evidence of such programmes might be the current development of renewable energy facilities that are due to come online in the near term, or the auction of PPAs for renewables. AND / OR • The

(f) changes to policies and procedures C2 Does the firm have channels for firm personnel to raise any concerns in a manner that enable them to come forward without fear of reprisals? If yes, please

technical panel to provide consultations and resolve Accounting and Auditing issues? If yes, please describe the composition of the panel. 3 Has the firm established policies and procedures for dealing with