A. RAP & Client Acceptance A.0 Risk Assessment Process for Acceptance and Continuance of Client Relationships and Specific Engagement element: Firm's Reference /Guidance Notes Description 1 What are

support of its quality management policies and procedures. B13 Do the individual or individuals assigned operational responsibility for the firm’s QM system by the firm leadership have sufficient and

intensity meets declining amber thresholds for the Energy Sector with a prescribed sunset date (Table 11) • Life-cycle GHG emissions are calculated based on project-specific data using ISO 14067:2018 or ISO

from network firms)? If yes, please describe. 2 Does the firm have specific Continuing Professional Development (CPD) policies and procedures for all staff members and consultants of the firm? 3 What are

procedure to evaluate the effect of the identified deficiencies? If yes, please describe those criteria and procedure. B3 Does the firm communicate (Audit Compliance Review Report) with specific corrective

within the firm, with legal counsel or other parties). A.II Specific Policies and Procedures Firm's Reference /Guidance Notes Description 1 Partners / Staff Leaving: Does the policies and procedure require

standardized audit manual, audit policies and procedures on all audit and assurance assignments? And does the firm use specific audit manual for special industries of clients? If yes, Is the audit manual: (a