The auditor of the Oimex Electrode Limited has given the "Emphasis of matters" paragraphs in the Auditor's Report for the year ended on 30 June, 2021. Emphasis of matters: Without qualifying our opinion, we would draw the attention on the following: 1. The company did not maintain fixed assets register properly with details containing information such as identification number of assets held, date of acquisition, cost of purchase, category of assets, accumulated depreciation, etc. (cont.1)