The auditor or firm maintains a client account record holding, for each audit client, the name, address and place of business; for a firm, who the key audit partners are and, where relevant, who the key sustainability partners are; and the fees charged in each financial year for the statutory audit, for the assurance of sustainability reporting and for other services.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.