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

1. The accounting for business combinations and acquired intangible assets
2. The timing of revenue recognition
3. The recoverability of the carrying value of goodwill and intangible assets
4. Uncertain tax positions
5. Internally developed intangible assets
6. Aspects of revenue recognition
7. Carrying value of goodwill and intangible assets
8. Finance systems
9. Transition as auditor, including auditing opening balances