Specifications include, but are not limited to: The Independent Auditor must agree to provide the Commission with electronic copies of its reports and work papers upon request. Some of the information that may be used by the Independent Auditor may be customerspecific or could provide an unfair competitive advantage if disclosed to an entity delivering electricity, natural gas, or thermal-energy-and-process-fuel services outside of the energy efficiency services and initiatives approved by the Commission for EEU implementation. The Independent Auditor will safeguard this information using systems that provide appropriate protection in the collection, processing, storage, and retrieval of such information. The Independent Auditor and any support personnel with access to confidential information will sign a non-disclosure agreement provided by the Commission relative to protection of confidential information. The Independent Auditor will take reasonable steps to ensure the physical security of confidential information maintained by the Independent Auditor.