/ Rotation: Do they require that: ·  the length of time held by key audit partners and staff is monitored for; and are subject to rotation requirements 5 Contingent Fee Arrangements: Do they ensure that

used in determination of partner’s remuneration? (Please describe the criteria e.g., job portfolio, audit fee. You do not need to specify amount of remuneration, ) 14 Does the firm carry out staff

significant part of partner portfolio and/ or where client prestigious? 6 How does firm deal with situation where pressures on fee by a client? 7 Have any audit clients been retained by reducing audit fees? 8

Reference Sector Thresholds Table 11. Thresholds for certain energy sector activities, gCO2e/kWh 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Table 11 summarizes key reference thresholds and indicators for the energy sector. Many energy activities in the Section 4.1 (Activity Thresholds and criteria) will refer to this sectoral energy table Green Activities 100 100 100 100 50 Amber Activities 381 225 191 148 N/A N/A Red Activities >381g >225g >191g >148g >50g >50g Note: all thre...