REPORT ON THE FINANCIAL STATEMENTS
We were engaged to conduct an audit of the financial statements of Public Utilities Commission (the Commission) which comprise the statement of financial position for the year ending 31 December 2020, the related statement of income and other comprehensive income, the statement of changes in equity for the nine month period then ended, and the related notes to the financial statements, including a summary of significant accounting policies.
We do not express an opinion on the accompanying financial statements of the Commission for the period 01 April 2020 to 31 December 2020 because of the significance of the matters described in the Basis for Disclaimer of Opinion section of our report. We have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on the financial statements.
