1 answer
As per Revised 706
Position of EMP
- EMP para can be above or below KAM depending on its importance
- If EMP is related to FRF then it should be below “Basis of Opinion Para”
Position of OMP
- It should be always below KAM and EMP
- It can be in Report on Legal & Other Regulatory Requirement
- It can at the end of report just before signing also
Both in 2 & 3 it is below KAM and EMP