Materiality Uncertainty relating to Going Concern and Q Yew 2011

Hi Mike, Question 4 Yew in the December 2011 paper, there is a going concern issue with Yew as they are having difficulties sourcing financing and have a low cash balance for the year end. A note should be disclosed in the FS around the going concern of Yes, however, under the new audit report layout would a material uncertain relating to going concern pointing shareholders to this disclosure note be added to the audit report? If so, would this go below the basis for opinion paragraph? thanks