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

difficult or contentious matters or matters involving differences of opinion? - How does the firm monitor and support the EQr to ensure they can perform their review in a timely and efficient manner

question must be applied. Ambition to maximise the efficient use, reduction, repair, recycling and reuse of materials during the activity operational life cycle (e.g. through contractual agreements with