REPORT ON THE AUDIT OF FINANCIAL STATEMENTS
We have audited the financial statements of the Public Utilities Commission (the Commission), which comprise the statement of financial position for the year ending 31 March 2022, the statements of activities, the statement of changes in net asset, the statement of cash flows for the year ended 31 March 2022 and the ended notes to the financial statements, including a summary of significant accounting policies.
In our opinion, expect for the possible effect of the matters described in the basis for qualified opinion paragraph, the financial statement present fairly, in all material respects, the financial position of the Commission as at 31 March 2022, its financial performance and its cash flows for the years then ended in accordance with International Financial Reporting Standards.






