Basis for Qualified Opinion: As per Note-16 to the Financial Statements, the Company has recorded a deferred tax liability of BDT 5,38,54,640 on the statement of financial position and a deferred tax expense of BDT 1,78,784 on the Statement of Profit & Loss. Due to limitation of the Company's financial records and information systems, the Company was unable to provide adequate and reliable audit evidence to determine the temporary differences between the accounting and tax values of (cont. 1)