You are provided with the following information of Scorpio (Pty) Ltd for the financial year ending 31 December 2022 : Scorpio (Pty) Ltd is owner-managed and financial statements are independently compiled. Scorpio (Pty) Ltd's Public Interest Score ("PIS") for the preceding 5 financial years has been below 500. 6.1 Calculate the Public Interest Score of Scorpio (Pty) Ltd for the financial year ending 31 December 2022. (6 marks) 6.2 According to the Public Interest Score calculated in 6.1, provide the type of engagement (audit, independent review or compilation) that is required by Scorpio (Pty) Ltd. (6 marks) 6.3 As per the Companies Act 71 of 2008 , stipulate when financial statements are required to be audited. (6 marks) 6.4 State when a company will be exempt from the requirement to have its financial statements audited or independently reviewed. (4 marks) 6.5 With reference to the requirements of the Companies Act 71 of 2008 , discuss whether Scorpio (Pty) Ltd is required to appoint a Social and Ethics committee