QUESTION 3: ICAN ADAPTED - The CAMA 1990 requires group accounts to be laid before a holding company at its general meeting. You are required to state the circumstances when group accounts may not be required and or when they may not deal with the accounts of a subsidiary company. QUESTION 4 You are the auditor of Martins Odiozor Company Limited which acquired 75% interest in a Mining Company based in Jos. The subsidiary company is audited by another firm which has its principal office in Jos. How would you satisfy yourself on the audit work carried out by the auditor of the subsidiary company?