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On 22nd July 2022 Iluka Resources shareholders voted to demerge their rutile mining operations in Sierra Leone into a separate company, Sierra Rutile Holdings Ltd.

On 22nd July 2022 Iluka Resources shareholders voted to demerge their rutile mining operations in Sierra Leone into a separate company, Sierra Rutile Holdings Ltd. 
1. What are the risks that will arise because of divestment of Sierra Rutile?
2. How the auditors will change the audit plan deal with those stated risks?

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