CONTENTS

PREFACE

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1-2

Operative Date................................ 3

Introduction.................................. 4-6

Definitions.................................. 7

Events Occurring Up to the Date of the Auditor’s Report .... 8-12

Facts Discovered After the Date of the Auditor’s Report but Before the Date the Financial Report is Issued 13-20

Facts Discovered After the Date the Financial Report has been Issued 21-28

Conformity with International Standards on Auditing...... 29