/Guidance Notes Description 1 How is the firm dealing with the following (external issues): • challenge of real time systems with large numbers and/or high value transactions (e.g. banks, travel agents

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

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