Find Primero Group Limited;

Main accounting policies may include:

- Policies regarding property, plant & equipment (PPE) (e.g. cost or revaluation model).

- Policies regarding inventory (perpetual or periodic, FIFO, average etc.).

- Policies regarding account receivables.

- Policies regarding financial instruments.

- Policies regarding intangible assets.

- Policies regarding revenue recognition.

Related parties and transactions with related parties

- Controlled entities (names and percentage of financial benefit or voting right).

- Non-controlled entities (names and percentage of financial benefit or voting right).

- Other related parties (names and their relationship with the client).

- Transactions with related parties in the financial year.

Changes in accounting policies and the impact of changes

- Any changes in the year compared to prior years and the possible or actual impact of these changes on the financial report.

- Any expected impact as a result of the changes in accounting standards in the future.

- Discuss the potential impact of those identified on the future audit work.