. Study and comment on the trend of the audit report of the SCA Property Group for FY 2020 and FY 2021. Example was the opinion qualified or unqualified, were there any restatements, or going concern problems or any other necessary issues. Also, discuss if there were any significant changes in the accounting policies/estimates/methods in the company. The trend for the audit fees, non- fees and the trend relationship of these two type of fees in relation of Level 3 fair valuations of the company. Also, comment on the key audit matters mentioned in the audit report, and the type of key audit matter.