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The Auditor's Report—issued in accordance with the Chief Financial Officers Act of 1990—revealed, among other things, eleven "material weaknesses," seven "significant deficiencies," and five "instances of Additionally, we reviewed restatement adjustments performed in fiscal year 2016 to restate fiscal year 2015 financial statements. The prior-period financial statements are restated in the current period to conform with generally accepted accounting principles. The auditor's updated report on the prior-period financial statements should a. . 3 This section does not require a title for an auditor's report if the auditor is not independent. GOVERNMENT OF GUAM . The Audit Committee has reviewed the audited consolidated financial statements of Innovid Corp. (the "Company") for the fiscal year ended December 31, 2021 and has discussed these financial statements with management and the Company's independent registered public accounting firm. The restated financial statements, and additional details regarding both the restatements and the findings of the investigation, are contained in SAE's Form 10-K/A and Form 10-Q/A filed today . Financial Statements Audit Report Port of Brownsville For the period January 1, 2017 through December 31, 2019 Published January 21, 2021 Report No. d. 13,108,017 13,164,870 13,163,355 1,515 0.01 Total Receipts 13,108,017 13,164,870 experience who restated the 2017 financial statement to be in compliance with the current reporting requirements. Independent Auditor's Examination Report on Restated Financial Information . (That paragraph need not be included in subsequent periods.) audit the financial statements of Ginnie Mae annually. This report presents the results of our audit of Ginnie Mae's fiscal years 2016 and 2015 (restated) financial statements, including our report on Ginnie Mae's internal control and test of compliance with selected provisions of laws and regulations applicable to Ginnie Mae. Attached is the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General's (OIG) independent auditor's report on HUD's consolidated financial statements and reports on internal controls over financial reporting and compliance with laws and regulations. for trading on 13 December 2017 due to delay in publishing the financial statements reports as a result Finding No. As a result, the previously-issued auditor's report is not to be relied on As further discussed in Note 25, the Museum of South Texas History's financial statements were restated and the total effect of the adjustment was an increase in ending net position. Title c. Auditor's signature b. Addressee d. Opinion paragraph. Annual financial statements 01 Directors' responsibilities and approval 02 Declaration by Group Company Secretary 03 Directors' report 11 Audit, Risk and Compliance Committee report 17 Independent auditor's report 26 Statement of financial position 27 Statement of profit or loss and other comprehensive income 28 Statement of changes in equity Lawrence Starfield, Acting Assistant Administrator . a) Auditor's report issued by us dated June 29, 2020 on the consolidated Ind AS financial statements of the Group as at and for the year ended March 31, 2020 as referred in Paragraph 4a above; and b) Auditors' Reports issued by the Previous Auditor dated May 17, 2019 and October 25, 2018 on the Office of Enforcement and Compliance Assurance These financial statements are properly restated in the current year and presented in the comparative form with the current year's financial statements. b. by the the U.S. 5 U.S.C. b. September 30, 2006 and 2005 Independent Auditor's Report. When the financial statements are restated to correct a prior material misstatement -- the auditor should include an emphasis-of-matter paragraph in the auditor's report. Be accompanied by the original auditor's report on the prior period. Restatement of consolidated financial statements . All figures restated is highlighted with "Restated"; Statement of financial position retrospectively restated and show 2 spot time: last period end date and last period beginning date (total 3 columns, in normal case 2 columns) [For cases change of presentation currency only without change of functional currency, also need to should the front . Lawrence Starfield, Acting Assistant Administrator . See section 504, Association With Financial Statements, for guidance on reporting when the auditor is not independent. The 2019 financial statements have been restated to account for the correction of a misstatement related to the prior period. c) Auditors' Report issued by the Previous Auditors, M/s. auditor is not prohibited by law or regulation from referring to the predecessor auditor's report on the corresponding figures and decides to do so, the auditor shall state in an Other Matter paragraph in the auditor's report: (a) That the financial statements of the prior period were audited by the predecessor auditor; As further discussed in Note 25, the Museum of South Texas History's financial statements were restated and the total effect of the adjustment was an increase in ending net position. a. The successor auditor should refer to the predecessor auditor's report in his or her report, as described in paragraph .61 above, and, if the prior-period financial statements have been restated, indicate that the predecessor auditor reported on such financial statements before restatement. RESTATED FINANCIAL STATEMENTS INDEPENDENT AUDITOR'S REPORT (As required by Section 26 of Companies Act, 2013 read with Rule 4 of Companies (Prospectus and Allotment of Securities) Rules, 2014) To, The Board of Directors OMNIPOTENT INDUSTRIES LIMITED 1/11, Damji Nenshi Wadi, Station Road, Bhandup West, Mumbai-400078, Maharashtra, India 457 Deferred Compensation Plan . Office of Audit, Financial Audits Division Washington, DC. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Prior year's financial statements are restated to conform with generally accepted accounting principles. BirnbaumBirnbaum andand Company,Company, LLPLLP CertifiedCertified PublicPublic AccountantsAccountants 62856285 FranconiaFranconia . We have audi ted the accompanying financial statements of the South Carolina Aquarium ( the "Aquarium"), which comprise the statementof financial position as of s December 31, 2020 and 2019, the related statements of activities, functional expenses, and cash flows for the years then ended, and the elated notes to the financial r statements. This report presents the results of our fiscal years 2015 and 2014 (restated) audits of Ginnie Mae's financial statements, including our report on Ginnie Mae's internal control and test of compliance with selected provisions of laws and regulations that are applicable to Ginnie Mae. We are independent of the Company and the Group in accordance with the In accordance . In February 2019, Molson Coors Brewing Co. revealed it would restate its financial statements for fiscal years (FY) 2016 and 2017 after auditors discovered accounting blunders for income taxes . 1027690 . EPA's Fiscal Years 2021 and 2020 (Restated) Consolidated Financial Statements Report No. Express an unqualified opinion concerning the restated financial statements. Without modifying our opinion, we draw attention to Note 24 to the consolidated financial statements for the year ended January 31, 2016 which explains that the consolidated financial statements have been restated from those on which we originally reported on May 31, 2016. An example of a continuing auditor's standard report on com-3. RESTATED FINANCIAL STATEMENT FINANCIAL YEAR - 2018-19 2019-20 2020-21 and as at 30.09.2021 . June 28, 2019 MEMORANDUM SUBJECT: Fiscal Years 2017 and 2016 (Restated) Financial Statements for the Pesticides Reregistration and Expedited Processing Fund Report No. Following a pooling-of-interests transaction, an auditor may be asked to report on restated financial statements for one or more prior years when other auditors have audited one or more of the entities included in such financial statements. These financial statements are the responsibility of the Company's management as to their correctness and completeness of the presented information. a. d. (See section 315, Communications Between Predecessor and Successor Auditors.) c. Prior year's financial statements are restated following a change in reporting entity in the current year. This audit report was reissued on February 13, 2018 to correct the Combined Statement of Budgetary Resources for the period ended September 30, 2017 on page 44. RESTATED UNCONSOLIDATED FINANCIAL STATEMENTS AUDITORS' REPORT The Board of Directors . SECTION VI - FINANCIAL STATEMENTS FINANCIAL STATEMENTS AS RE-STATED Independent Auditor's Report for the Restated Financial Statements of TUTORIALS POINT (INDIA) LIMITED Auditor's Report on the Restated Statement of Assets and Liabilities As at March 31, 2019, March 31, 2018 and March 31, 2017, Profit and Loss and cnsh Flows for each of Financial statements Financial Statements Financial statements are written reports prepared by a company's management to present the company's financial affairs over a given period (quarter, six monthly or yearly). KPMG recently dismissed key audit leaders after learning of a leak of confidential information at the PCAOB regarding which audits had been selected for inspection, giving audit partners an opportunity to double check their work before inspectors would arrive. the predecessor auditor's report on the corresponding figures and decides to do so, the auditor shall state in an Other Matter paragraph in the auditor's report: (a) That the financial statements of the prior period were audited by the predecessor auditor; (b) The type of opinion expressed by the predecessor auditor and, if the Auditor General's Report on the Liberia Revenue Authority Restated Financial Statements For year ended 30 June, 2015 Original Budget Final Budget Actual Amounts Variance Percentage Variance Inflows US$ US$ US$ US$ (%) Authorized Alloc./Approp. audit the financial statements of Ginnie Mae annually. The auditor should state that the auditor's opinion is not modified regarding the matter. and is restated under current audit finding number 2020-001. MEXICO CITY, April 20, 2021 /PRNewswire/ -- Alpha Holding, S.A. de C.V. ("AlphaCredit" or the "Company"), a leading technology-enabled, financial . The 2019 financial statements have been restated to account for the correction of a misstatement related to the prior period. These statements, which include the Balance Sheet, Income Statement, Cash Flows, and . 4 In some instances, a document containing the auditor's report may include a statement by man- The new CPA also correctly prepared the 2018 and 2019 financial The auditor's updated report on the prior Auditors' Report issued us dated June 28, 2021, November 12, 2020 and September . 84, effective with respect to acceptance of an engagement after March 31, 1998.] Help prepare restated interim and annual financial statements and other SEC filings, including Form 8-Ks; Facilitate external audit request process: work with management to manage auditors' expectations; analysis of errors; address comments; gather and preliminary analysis of information requests Assuming that there is no material mistatements in 2013 and due to the restatement, the auditor concluded that the total asset of . month periods ended September 30, 2011 and 2010 (restated). Independent Auditor's Report 2 Financial Statements Consolidating and Consolidated Financial Statements Consolidating and Consolidated Statement of Financial Position as of December 31, 2020 4 Consolidating and Consolidated Statement of Activities and Changes in Net Assets for the Year Ended December 31, 2020 5 In the relatively rare case when a predecessor auditor agrees to issue a new report on the restated financial statements of a non-SEC issuer, including a not-for-profit or governmental entity, the successor's report should make no reference to the predecessor's audit of the restatement adjustment/s (AU-C section 700.56). Restatement Explained. The financial statements audited by the auditor are identified in the a. 1, section 530.01). Auditor's responsibilities for the audit of the financial statements section of our report. Independent Auditor's Report To the Shareholders of MTY Food Group Inc. We have audited the accompanying amended and restated consolidated financial statements of MTY Food Group Inc., which comprise the amended and restated consolidated statements of financial position as at TO: Faisal Amin, Chief Financial Officer . The auditor's report should include an emphasis-of-matter paragraph that (1) states that the previously issued financial statements have been restated to correct a material misstatement and (2) refers to the entity's disclosure (AU-C 708). On March 1, HUD-OIG issued an Independent Auditor's Report (Auditor's Report) (2017-FO-0005) on HUD's fiscal years 2016 and 2015 (Restated) consolidated financial statements. Auditor is a predecessor auditor who has been requested by a former client to reissue the previously issued report b. An auditor expressed a qualified opinion on the prior year's financial statements because of lack of adequate disclosure. FINANCIAL STATEMENTS . The element of the auditor's report that distinguishes it from reports that might be issued by others is a. FROM: Paul C. Curtis, Director Financial Directorate Office of Audit . A continuing auditor is one who has examined the financial statements of the cur­ F-2 INDEPENDENT AUDITOR'S REPORT - ANNUAL FINANCIAL STATEMENTS . 2019-002 - Internal control over financial reporting . An auditor expressed a qualified opinion on the prior year's financial statements because of a lack of adequate disclosure. Those auditors expressed an unqualified opinion on those consolidated financial statements in their report dated July 27, 2001, before the restatement adjustments described in Note 3. Express an unmodified opinion concerning the restated financial statements. This installment expands on that theme, providing guidance for when an auditor is requested to reissue an audit report as a predecessor auditor on the financial statements of a former client that are not expected to be restated, but will be presented comparatively with financial statements of a later period audited by a successor. Our review focused on the 9 agencies with restatements for fiscal year 2003 that Express an unqualified opinion concerning the restated financial statements. AUD/FMAUD/FM-07-12A-07-12A LeonardLeonard G.G. Audit of the U.S. Department ofState's Restated Financial Statements. c. Bear the same date as the original auditor's report on the prior period. Below is an illustrative Independent Auditor's Report on financial statements issued in conformity with IFRS. Opening paragraph c. Opinion paragraph b. From FY 1996 through FY 2000, the OIG was unable to express an opinion on USAID's financial state- See Independent Certified Public Accountants' Audit Report and Notes to Financial Statements. Fiscal Years 2017 and 2016 (Restated) Financial Statements Audit Audit Report Number: 2018-FO-0003 November 15, 2017 . Management's Report on Internal Control over Financial Reporting (Restated) INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020 . B) Be accompanied by the original auditor's report on the prior period. of the agency's fiscal year 2004 financial statements was not the principal auditor of the agency's fiscal year 2003 financial statements, and an audit opinion on the agency's restated fiscal year 2003 financial statements was not issued. The USAID Office of Inspector General (OIG) is required to audit these statements, related internal controls, and Agency compliance with applicable laws and regulations. 3. Reports on 2016 inspections of 2015 financial statements have not yet been published. 3. d. Qualify the opinion concerning the restated financial statements because of a change in accounting principle. Reports on Audited Financial Statements 2181 [11.] Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about w hether the financial statement s as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. A restatement is changing something that has been declared previously. audit. 3 2015 (Restated) 2014 ASSETS CURRENT ASSETS Cash and cash equivalents 44,796$ 551,761$ Accounts receivable, net 80,752 53,172 Grants receivable -- 2,865 fiscal year-end financial statements since FY 1996. Be accompanied by the original auditor's report on the prior period. 552. civil, or. As per the regulations, an issuer company is required to prepare the restated consolidated financial information in These financial statements are properly restated in the current year and presented in comparative form with the current year's financial statements. which include comparison of the attached financial information with the company's audited financial statements. Restated Financial Statements of Prior Years Following a Pooling of Interests.16. This report presents the results of our fiscal years 2016 and 2015 (restated) audits of Ginnie Mae's We have audited the accompanying statements of financial position of X Entity as of December 31, 20X1 and 20X0, and the related statements of comprehensive income, changes in equity and cash flows for the years then ended. INDEPENDENT AUDITORS' REPORT . Ordinarily, the auditor's report on comparative financial statements should be dated as of the date of completion of his most recent examination (see SAS No. The auditor's updated report on the prior-period financial statements should . The auditor's updated report on the prior year's financial statements should The auditor's updated report on the prior period statements should a. express an unqualified opinion about the restated financial statements b. be accompanied by the auditor's original report on the prior period c. bear the same date as the auditor's original report on the prior period Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards When the issuance of the financial statements accompanied by the audit report for a subsequent period is imminent such that disclosure will not be delayed, appropriate disclosure of the restatement's effect on the prior annual and interim periods is often made in such statements in lieu of filing Form 10-K/A or Form 10-Q/As (this is commonly . Protego Asesores, S. A. de C. V. We have audited the accompanying combined and consolidated balance sheets of Protego Asesores, S. A. de C. V., its subsidiaries and Protego SI, S.C. as of December 31, 2004 and 2005, and the related combined and consolidated statements of income, of changes in stockholders' equity, and . December 31, 2020 (Together with Independent Auditor's Report Thereon) the preparation of restated financial statements. The responsibility of the Office of the Auditor General of Thailand is to issue a report on these financial statements based on the review. The Board's decision to restate the financial statements for the Non-Reliance Periods arose from the Company's re-evaluation of its historical conclusion to consolidate Pegasus Funding, LLC . Financial statement and other SEC filings. c. Bear the same date as the original auditor's report on the prior period. policy, a retrospective restatement, or a reclassification of items in financial statements. AlphaCredit To Restate Financial Statements. Auditor General's Report On The Restated Financial Statements of the Ministry of Planning & Economic Affairs For Fiscal Year Ended June 30, 2013 2 Promoting Accountability of Public Resources Auditor General's Report We have audited the Ministry of Planning & Economic Affairs Restated Financial Statements To the Stockholders of . We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Edmonton, Canada Non-SEC Issuers. C) Bear the same date as the original auditor's report on the prior period. Office of Enforcement and Compliance Assurance Furthermore, the re-issuance of the restated financial statements and auditor's report may get delayed if the determination of the restatement's effect would linger on, i.e., take a longer period of time due to the complex nature of the errors. FROM: Paul C. Curtis, Director Financial Directorate Office of Audit . Their opinion was issued before the restatement of the 2008 financial statements. We conducted our audit in accordance with auditing standards generally accepted in the United States. The auditor's updated report on the prior-period financial statements for this public company should A) Express an unqualified opinion concerning the restated financial statements. Restated Financial Statements of the Ministry of Planning & Economic Affairs For Fiscal Year Ended June 30, 2014 4 Promoting Accountability of Public Resources The financial statements, maintenance of effective control measures and compliance with laws and regulations are the responsibility of the Management of the Ministry of Finance. 19-F-0214 FROM: Paul C. Curtis, Director Financial Directorate Office of Audit and Evaluation b. 22-F-0007 . The Audit Committee reports its findings to the Board for consideration when approving the consolidated financial statements for issuance to the shareholders and management's assessment of the internal control over financial reporting. The auditor shall include the following information in an explanatory paragraph in the reissued or updated auditor's report on the restated financial statement(s): a statement disclosing that a previously issued financial statement(s) has been restated, a statement that the previously issued financial statement(s) was materially misstated and . TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER . Restated financial statements are to be prepared as per the SEBI (ICDR) Regulations, 2018 wherein certain adjustments are made and financial information is presented. a. 22-F-0007 . Companies should explain the adjustments made in the Restated Financial Information in relation to the items qualified in auditor's report and the report under the Companies (Auditor's Report) Order, 2016, as amended (including the Orders applicable for previous periods) in the notes to Restated Financial Information. EPA's Fiscal Years 2021 and 2020 (Restated) Consolidated Financial Statements Report No. Restating Financial Statements Reported on by a Predecessor Auditor [.49-.50] [Superseded by SAS No. Imagine that auditor A, as the new auditor of company xyz from the financial year 2013 he had to restate the balances of 2012 and 2011. I've a doubt related to the auditor opinion when he restate the previous FS. Verano Announces Restatement of First, Second and Third Quarter IFRS 2021 Unaudited Interim Financial Statements, Including Favorable Shareholders Equity Impact of $706,322 Our audit of the financial statements for the period referred to in paragraph A(a) of this report comprises audit tests and . PSA 700 - The Auditor's Report on Financial Statements. The financial statements of the OAB as of June 30, 2008, were audited by other auditors whose report dated December 16, 2008, expressed an unqualified opinion on those statements. TO: Faisal Amin, Chief Financial Officer . Exhibit 99.1 . Primary assets as at 31 December 2020 and to the date of this report: . Development Consolidated Financial Statements Audit . Menon & Pai, Chartered Accountants, (the "Previous Auditors") dated October 29, 2020 and June 19, 2019 on the financial statements of the Company as at and for the years ended March 31, 2020 and March 31, 2019, respectively, as referred in Paragraph 5 (b) above. 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