Hii itakuwa habari mbaya kwa waitimu wengi wa CPA Tanzania maana report wanazotoa haziendani na mafunzo waliyopata wamejiingiza kwenye wizi na mabo ya siasa A Disclaimer of Opinion, is issued when the auditor could not form, and consequently refuses to present, an opinion on the financial statements. This type of report is issued when the auditor tried to audit an entity but could not complete the work due to various reasons and does not issue an opinion. when the Statement on Auditing Procedure No. 23: Recommendation Made To Clarify Accountants Representations When Opinion Is Not Expressed was published in order to provide guidance to auditors in presenting a disclaimer Statements on Auditing Standards (SAS) provide certain situations where a disclaimer of opinion may be appropriate: A lack of independence, or material conflict(s) of interest, exist between the auditor and the auditee (SAS No. 26) There are significant scope limitations, whether intentional or not, which hinder the auditors work in obtaining evidence and performing procedures (SAS No. 58); There is a substantial doubt about the auditees ability to continue as a going concern or, in other words, continue operating (SAS No. 59) There are significant uncertainties within the auditee (SAS No. 79). MyTake 1. How did Ludovick qualify for the CPA?? 2. Kwanini ludovick anachanganya siasa na proffessional? je aoni kuwa anawazalilisha CPA holder? 3. Will CPA in Tanzania gain market kama report zenyewe ndo hizi??