that there is no doubt as to the related accounting treatment regarding the true and fair view of the financial statements? Are any tax services provided on a contingent fee basis? Any tax services of a
exercised where significant level of non-audit services (e.g. in terms of fees earned and/or potential embarrassment where mistakes are made)? 4 How are client relationships managed – are there separate
on high-voltage, medium-voltage and low-voltage distribution Systems. • Construction and operation of interconnections that transport electricity between separate systems. Construction and operations