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

1. Accounting for restructuring provisions
2. Goodwill and intangible assets impairment assessment
3. Tax accounting and the level of tax provisions held against risks
4. Goodwill and intangible asset impairment
5. Provisions and contingent liabilities in respect of litigations (non-corporate tax related)
6. Global taxation exposures