| Material Uncertainty Paragraph | Material Uncertainty – Going Concern considerations |
| Material Uncertainty Paragraph | Material Uncertainty – Breaching loan covenants or defaulting on debt obligations |
| Material Uncertainty Paragraph | Material Uncertainty – Dependence on obtaining new debt or equity financing |
| Material Uncertainty Paragraph | Material Uncertainty – Dependence on the successful outcome of a major project or contract |
| Material Uncertainty Paragraph | Material Uncertainty – Legal or regulatory issues that may have a significant impact on operations |
| Material Uncertainty Paragraph | Material Uncertainty – Natural disasters or other external events that have severely impacted the business |
| Qualified Opinion | Qualified – Inadequate disclosure of certain accounting policies or financial statement items |
| Qualified Opinion | Qualified – Departure from the applicable financial reporting framework |
| Qualified Opinion | Qualified – Limitations in the scope of the auditor’s work, such as the inability to obtain sufficient appropriate audit evidence for a specific item |
| Qualified Opinion | Qualified – Material misstatements in the financial statements that are not pervasive |
| Qualified Opinion | Qualified – Going Concern Considerations |
| Qualified Opinion | Qualified – Limitation of scope due to the absence of stock count and lack of controls on the company’s inventories |
| Qualified Opinion | Qualified – No consolidation financial statements were prepared even though it is required under the financial reporting framework to consolidate, and under the Hong Kong Companies Ordinance to prepared consolidated financial statements |
| Qualified Opinion | Qualified – Limitation of Scope due to inability to obtain bank confirmation |
| Qualified Opinion | Qualified – Limitation of Scope on Opening Balances |
| Qualified Opinion | Qualified – Contract Incomes and Contract Expenses recognised on cash basis with no reference to stage of completion |
| Qualified Opinion | Qualified – first audited financial statements cover period over 18 months contrary to Section 1 of SME-FRS and Section 431 of Hong Kong Companies Ordinance |
| Qualified Opinion | Qualified – audited financial statements (not first) cover period over 12 months contrary to Section 1 of SME-FRS and Section 368 of Hong Kong Companies Ordinance |
| Qualified Opinion | Qualified – Revenues were recognised on cash basis with no effective internal control systems on revenues. |
| Adverse Opinion | Adverse – Significant and pervasive departures from the applicable financial reporting framework |
| Adverse Opinion | Adverse – Material and pervasive misstatements in the financial statements |
| Adverse Opinion | Adverse – Material and pervasive inconsistencies between the financial statements and other information in the annual report |
| Disclaimer of Opinion | Disclaimer – Limitations in the scope of the auditor’s work due to restrictions imposed by management or other circumstances |
| Disclaimer of Opinion | Disclaimer – Inadequate accounting records or insufficient information available for the auditor to perform the necessary audit procedures |
| Disclaimer of Opinion | Disclaimer – Significant uncertainties about the company’s ability to continue as a going concern, combined with a lack of sufficient audit evidence to assess the appropriateness of management’s assumptions |
| Disclaimer of Opinion | Disclaimer – An unresolved disagreement between the auditor and management regarding the application of an accounting policy or the presentation of a financial statement item |
| Unmodified Audit Opinion | Unmodified |
