Pentamaster Corporation Berhad - page 38

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS
OF PENTAMASTER CORPORATION BERHAD (572307-U) (CONT’D)
Report on Other Legal and Regulatory Requirements
In accordance with the requirements of the Companies Act, 1965 in Malaysia, we also report the following:
(a) In our opinion, the accounting and other records and the registers required by the Act to be kept by the
Company and its Malaysian subsidiaries of which we have acted as auditors have been properly kept in
accordance with the provisions of the Act,
(b) We have considered the accounts and the auditors’ reports of all the subsidiaries of which we have not
acted as auditors, which are indicated in Note 5 to the financial statements,
(c) We are satisfied that the accounts of the subsidiaries that have been consolidated with the Company’s
financial statements are in form and content appropriate and proper for the purposes of the preparation
of the financial statements of the Group and we have received satisfactory information and explanations
required by us for those purposes, and
(d) The auditors’ reports on the accounts of the subsidiaries did not contain any qualification or any adverse
comment made under Section 174(3) of the Act.
Other Reporting Responsibilities
The supplementary information set out on page 90 is disclosed to meet the requirement of Bursa Malaysia
Securities Berhad and is not part of the financial statements. The directors are responsible for the preparation of
the supplementary information in accordance with Guidance on Special Matter No. 1, Determination of Realised
and Unrealised Profits or Losses in the Context of Disclosure Pursuant to Bursa Malaysia Securities Berhad Listing
Requirements, as issued by the Malaysian Institute of Accountants (“MIA Guidance”) and the directive of Bursa
Malaysia Securities Berhad. In our opinion, the supplementary information is prepared, in all material respects,
in accordance with the MIA Guidance and the directive of Bursa Malaysia Securities Berhad.
Other Matters
This report is made solely to the members of the Company, as a body, in accordance with Section 174 of the
Companies Act, 1965 in Malaysia and for no other purpose. We do not assume responsibility to any other
person for the content of this report.
Grant Thornton John Lau Tiang Hua, DJN
No. AF: 0042 No. 1107/03/16 (J)
Chartered Accountants Chartered Accountant
Penang
Date: 23 April 2015
www.pentamaster.com• Pentamaster Corporation Berhad (572307-U)
Annual Report 2014 37