ENRA Group Berhad Annual Report 2019

68 ENRA GROUP BERHAD ∞ Annual Report 2019 page Report on Other Legal and Regulatory Requirements In accordance with the requirements of the Companies Act 2016 in Malaysia, we report that the subsidiaries of which we have not acted as auditors are disclosed in Note 7 to the financial statements. Other Matters As stated in Note 3 to the financial statements, ENRA Group Berhad adopted Malaysian Financial Reporting Standards on 1 April 2018 with a transition date of 1 April 2017. These Standards were applied retrospectively by Directors to the comparative information in these financial statements, including the statements of financial position as at 31 March 2018 and 1 April 2017, and the statements of comprehensive income, statements of changes in equity and statements of cash flows for the financial year then ended 31 March 2018 and related disclosures. We were not engaged to report on the restated comparative information, and it is unaudited. Our responsibilities as part of our audit of the financial statements of the Group and of the Company for the financial year ended 31 March 2019 have, in these circumstances, included obtaining sufficient appropriate audit evidence that the opening balances as at 1 April 2018 do not contain misstatements that materially affect the financial position as of 31 March 2019 and financial performance and cash flows for the year then ended. This report is made solely to the members of the Company, as a body, in accordance with Section 266 of the Companies Act 2016 in Malaysia and for no other purpose. We do not assume responsibility to any other person for the content of this report. BDO PLT Lee Wee Hoong LLP0018825-LCA & AF 0206 03316/07/2019 J Chartered Accountants Chartered Accountant Kuala Lumpur 25 June 2019 Independent Auditors’ Report To the Members of ENRA Group Berhad (Incorporated in Malaysia)