We audited, before the retrospective adjustments described in Note[X] to the consolidated financial statements, the consolidated financial statements of Company ABC (“the Company”) as at and for the year ended [end of previous reporting period], which comprise the statement of financial position as at [end of previous reporting period], the consolidated statements of profit or loss and other comprehensive income, changes in equity and cash flows for the year then ended, and notes, comprising a summary of significant accounting policies and other explanatory (not presented herein). Those financial statements formed the basis for the comparative information presented in the accompanying consolidated financial statements of the Company as at and for the year ended [end of current reporting period], before the retrospective adjustments described in Note[X] to the consolidated financial statements (“the comparative information before adjustments”).