) Commercially Available? (b) Produced by an international firm of which the firm is a member? (c) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in

any changes in the firm’s clients and any related entities to which independence policies apply? a. If “yes,” describe how the firm communicates this information to its personnel. b. If “no,” describe

culture to the personels? Please describe the communication methods and frequency which the firm's leader communicates within the firm regarding audit firm culture. &1#&"Tahoma"&12&KC0C0C0SEC Classification

assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities - Banking - Digital Assets

, including knowledge of relevant information technology; • knowledge of relevant industries in which the clients operate; • ability to apply professional judgment; • Understanding of the firm’s system of

facilities must also meet one of the following criteria: • The facility is demonstrably purposefully built in conjunction with intermittent renewables AND / OR • The facility is contributing to a grid which