The professional due care i also write professional negligence and the 3 situations that owe duty of care, breach the duty of care, cause finanial lost. And they are contracted party, so have the liability. For the audit procedure, I write review the agreement between kowloon and bmc, confirm the deffered income received to cb/bs, review board minutes to understand the rationale, discuss with management to understand the reason, I forgot haha.