Moreover, we could not quantify the extent to which broadly aligned professional qualifications were applicable to provide the relevant assurance.
Heb nodi sefyllfa wrthffeithiol gadarn megis grŵp rheoli, nid yw’n bosibl mesur faint o’r ymatebwyr i’r arolwg a fyddai wedi dod o hyd i gyflogaeth beth bynnag.