The following points are essential to follow in your report: 1. Your report should address and evaluate the issues identified above requirements in a critical way. Good critical evaluation involves (Cottrell, 2005):identifying a wide range of other people’s opinions, arguments and conclusion; evaluating the evidence for alternative points of view from different user groups of financial information, such as analysts, investors, stakeholders, accounting bodies, managers, audit firms (mainly big four, if available) and other relevant user groups; weighing up opposing arguments and evidence fairly; depth and breadth of reasoning; accounting for why this happens, why it works or fails, why it is rational or irrational, why something is useful or useless; or good or poor. It is not enough merely to list good or poor points; examples providing good support for arguments; drawing conclusions about whether arguments are valid or justifiable, based on good evidence and sensible assumptions.