Consider each of the following situations separately. Assume that all the following events and effects thereof are highly material in all cases: - The financial report date of the companies is 31 December 2024 - The fieldwork for the companies was completed on 20 February 2015; - The financial report and audit report were signed on 3 march 2025; - The financial report and audit report were mailed to the members on 10 march 2015; and - The annual general meeting of the companies is scheduled for or was held on 30 March 2015

A. A draft investigative report commissioned by a government enquiry was leaked to the media on 25 February 2015. The report has questioned the continued need for a segment of your client's business. Accordingly, there is significant uncertainty regarding the future necessity for one of the services offered by the company and its industry colleagues. There have been significant media attention and speculation on this issue.