You are the audit manager for a new client Newcastle Berhad. The following is the opinion paragraph prepared by your subordinates: We certify that the attached financial statements as at 31st December 2021 give a true and fair view in accordance with the accounting framework and the requirement of the Companies Act 2016. We affirm that Newcastle Berhad has been faithful in reporting and maintenance of accounting and other records and registers, and in our opinion that the applicable law has also been satisfied. REQUIRED: Find FOUR (4) errors from the draft opinion by your subordinates above.