engagement team carry out their work in accordance with the planned approach. (d) Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach

already has a share of intermittent renewables deployment of at least 20% or has credible evidence of programmes in place that increase the share of intermittent renewables to this level within the next 10

accurate? (For example, by frequently reviewing and updating on an annual basis or when there are significant changes) 4 How does the firm address changing circumstances and weaknesses or issues that arise

management responsibilities and what support do they receive in managing these demands? 3 How does the firm ensure that partners have sufficient time needed to maintain technical competence in fast-changing

audited by the firm) will regularly be more than 15% of the firm’s annual fee income (or where Audit Engagement Partner profit share not on a firm basis, on that part of firm e.g. by office)? 3 Listed