Topic wise KAMs extracted from Annual Reports of Tourism and Hospitality Companies of other Jurisdictions where the model similar to the new Auditors Report has already been adopted is given as follows:

1. Defined benefit pension valuation
2. Carrying value of goodwill and deferred tax assets
3. Aircraft leases and associated maintenance provisions
4. Separately disclosed items
5. Recoverability of hotel prepayments
6. Treasury operations and use of derivative instruments
7. Ability of the entity to continue as a going concern
8. Defined benefit obligation
9. Revenue recognition
10. Management override of controls