As per Revised 706
Position of EMP

1. EMP para can be above or below KAM depending on its importance
2. If EMP is related to FRF then it should be below “Basis of Opinion Para”

Position of OMP

1. It should be always below KAM and EMP
2. It can be in Report on Legal & Other Regulatory Requirement
3. It can at the end of report just before signing also
   Both in 2 & 3 it is below KAM and EMP