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

1. Underlying investments
2. Valuation, impairment and amortization of goodwill and intangible assets
3. Acquisition accounting
4. Revenue recognition
5. Revenue recognition
6. Investments
7. Valuation of investments
8. Ownership of investments
9. Revenue recognition