The auditor of the company has given the following qualified opinion in the audit report of the company for the year ended on 30 June 2016: Basis for Qualified Opinion: 1. As disclosed in Note # 4, the carrying amount of property, plant and equipment (PPE) is reported as BDT 52,368,136,099.00. PPE register is not maintained properly by the Company incorporating relevant information like, original cost, accumulated depreciation; rate of depreciation, year of acquisition, (cont. 1)