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Hello,
Actually i became confused on how to rank the type of the pinon and the basis for opinion,
i.e in Question 5 part B (March/June 2016), the Basis for qualified opinion paragraph is placed before the Opinion Paragraph, while in Question 5 part A (March/June 2017) Basis for qualified opinion paragraph is placed after the Opinion Paragraph.Thank you,
Regards,
Khadija
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