that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the
prioritized over financial and operational factors when considering the acceptance or continuation of a client relationship? 2 How do the partners manage conflicting demands on their time from clients and/or
managed reduction plan (MRP) that shows how the ship can remain under the emissions intensity threshold during the operational life of the ship. Red list of activities 4.3. Red list of activities Activities