Client Acceptance: Firm's Reference /Guidance Notes Description 1 The standard documentation highlights all important matters for consideration, including: • integrity and identification checks on client

Reference Sector Thresholds Table 11. Thresholds for certain energy sector activities, gCO2e/kWh 2022-2025 2026-2030 2031-2035 2036-2040 2041-2045* 2046-2050* Table 11 summarizes key reference thresholds and indicators for the energy sector. Many energy activities in the Section 4.1 (Activity Thresholds and criteria) will refer to this sectoral energy table Green Activities 100 100 100 100 50 Amber Activities 381 225 191 148 N/A N/A Red Activities >381g >225g >191g >148g >50g >50g Note: all thre...

accordance with auditing standard? How does the firm ensure that audit manual reflects up-to-date auditing and accounting standards and guidance? Does the audit manual included requirements that are related to

changes of professional standard, client's industry specific pronouncements and relevant regulations that the firm needs to comply in operating SOQM and performing engagements? (e.g., receiving professional

1.77100 CHIC 12,705,728 0.93424 CHO 1,234,308 0.04247 CHOTI 200 0.00267 CHOW 39,249,699 4.90621 CI 1,379,795 0.12936 CIG 92,879,000 10.74008 CIMBT 17,301,012 0.04968 CITY 30,000 0.01000 CIVIL 5,773,099

CHOW 39,207,098 4.90089 CI 1,259,809 0.11811 CIG 102,879,000 5.93241 CIMBT 29,151,179 0.08371 CITY 30,000 0.01000 CIVIL 6,061,101 0.86587 CK 103,207,636 6.09291 CKP 152,206,314 1.87230 CM 1,865,504

CHEWA 1,222,104 0.09585 CHG 190,281,134 1.72983 CHIC 3,700,135 0.27207 CHO 3,234,286 0.10597 CHOW 39,199,698 4.89996 CI 1,009,833 0.09468 CIG 145,879,000 8.41197 CIMBT 29,144,558 0.08370 CITY 30,000

11.87180 CIMBT 26,569,684 0.07630 CITY 30,000 0.01000 CIVIL 6,371,198 0.91017 CK 41,202,032 2.43238 CKP 118,477,760 1.45740 CM 2,047,505 0.53720 CMAN 228,000 0.02375 CMC 16,602,396 1.55648 CMO 13,942,863

1,009,821 0.09468 CIG 205,879,000 9.29469 CIMBT 28,550,479 0.08199 CITY 30,000 0.01000 CIVIL 6,695,200 0.95646 CK 112,641,136 6.64982 CKP 151,604,009 1.86489 CM 2,057,500 0.53982 CMAN 2,000,403 0.20838 CMC

37,110,703 4.63884 CI 1,009,806 0.09468 CIG 235,879,048 10.64909 CIMBT 28,835,944 0.08281 CITY 30,000 0.01000 CIVIL 6,154,298 0.87919 CK 102,672,337 6.06131 CKP 148,767,303 1.83000 CM 2,062,505 0.54113 CMAN