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It means audit vs non-audit clients. Not sure there’s really a way to look it up, but you should know based on the type of work you do for each
You can use the client lookup tool on the home page to find out. Type in the client name and it will show under “Channel Indicator.” For the most part, those are updated but there might be some that aren’t.
Central entity services tells you as well. But fathom should.
It is all about independence. Client lookup is a good start but should not be trusted 100%. You will get the correct answer when you run the PACE as it is linked to the independence system. One other word of warning is that in certain cases a C2 client may still have audit relationships such as when we do the statutory audit of a subsidiary. Again you will be alerted to these situations when you run the PACE.