CFSL - Annual report 2018

Report on the Audit of the Financial Statements (Continued) Use of our report This report is made solely to the Company’s members, as a body, in accordance with Section 205 of the Companies Act 2001. Our audit work has been undertaken so that we might state to the Company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company’s members, as a body, for our audit work, for this report, or for the opinions we have formed. Report on Other Legal and Regulatory Requirements Companies Act 2001 We have no relationship with or interests in the Company other than in our capacity as auditors, tax advisors and dealings in the ordinary course of business. We have obtained all the information and explanations we have required. In our opinion, proper accounting records have been kept by the Company as far as it appears from our examination of those records. Financial Reporting Act 2004 The directors are responsible for preparing the Corporate Governance Report. Our responsibility is to report on the extent of compliance with the Code of Corporate Governance as disclosed in the Annual Report and whether the disclosure is consistent with the requirement of the Code. In our opinion, the disclosure in the Annual Report is consistent with the requirements of the Code. ERNST & YOUNG Ebène, Mauritius LI KUNE LAN POOKIM, F.C.A, F.C.C.A Licensed by FRC 26 December 2018 55 CIM FINANCIAL SERVICES LTD ANNUAL REPORT 2018