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

Agribusiness 6,600.00 3 02 Banking 11,739.80 4 03 Construction Materials 33,000.00 2 04 Petrochemicals and Chemicals 10,000.00 1 05 Commerce 12,000.00 2 06 Information & Communication Technology 27,168.88 4 07

Agribusiness 02 Banking 118,214.17 5 03 Construction Materials 04 Petrochemicals and Chemicals 05 Commerce 5,200.00 3 06 Information & Communication Technology 600.00 1 07 Electrical Products and Computer 08

on high-voltage, medium-voltage and low-voltage distribution Systems. • Construction and operation of interconnections that transport electricity between separate systems. Construction and operations