Other matters para in audit report

hello Mike

please help me with this question below

if the directors refuse to disclose EPS and it is materil then this will result in a qualified except for opinion.

however do we also then need to include this non disclosure in the other matters para since other matters para includes those matters that are not disclosed but the auditor wants to draw the user attentions to?

is my view correct that in the case above the other matters para will not mention eps because it would already be mentioned in detail under the basis for opinion para. however this para will be included only if there are other matters apart from eps which were not disclosed

please advise

thanks