Serba Dinamik Annual Report 2021

152 Independent Auditors’ Report to the Members of Serba Dinamik Holdings Berhad (continued) Registration No: 201501042584 (1167905-P) (Incorporated in Malaysia) Auditors’ Responsibilities for the Audit of the Financial Statements Our responsibility is to conduct an audit of the Group’s and of the Company’s financial statements in accordance with approved standards on auditing in Malaysia and International Standards on Auditing, and to issue an auditors’ report. However, because of the matters described in the Basis for Disclaimer of Opinion section of our report, we were not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements. Report on other legal and regulatory requirements In accordance with the requirements of the Companies Act 2016 in Malaysia, we report that: (a) the subsidiaries of which we have not acted as auditors, are disclosed in Note 8 to the financial statements. (b) the accounting and other records for the matters as described in the Basis for Disclaimer of Opinion section have not been properly kept by the Company in accordance with the provisions of the Act. (c) we have not obtained all the information and explanations that we required. Other Matters (a) The financial statements of the Group and of the Company for the financial year ended 31 December 2019 were audited by another firm of auditors who expressed an unmodified opinion on those statements on 6 May 2020. (b) 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. Nexia SSY PLT Jason Sia Sze Wan LLP0019490-LCA & AF 002009 No. 02376/05/2022 J Chartered Accountants Chartered Accountant Shah Alam 22 December 2021