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An opinion is based on the facts, circumstances, assumptions and quantitative analyzes provided by the enquirer. The opinions, accordingly, do not provide a judgment about the adequacy of the data provided to us by the enquirers. An opinion may change if the facts and the circumstances change. In addition, an opinion may also change due to subsequent change in law, pronouncements, and other relevant changes, made by the regulators, the International Accounting Standards Board, the International Auditing & Assurance Standards Board, the Institute, the Board/ Committee or any other body. The opinions are not legal advice. The Institute and Board/ Committee believes that the enquired matters, transactions or arrangements have been or will be made considering the legal, ethical and moral requirements. The Institute, the Board/ Committee and staff will have no liability in connection with opinions.