Kobyashi Moru Pet Food, USA Limited, (hereinafter called Kobyashi Moru) does not disclose segment information for its various divisions and profit centers because Chinese accounting standards do not require it. The Securities and Exchange Commission (SEC) does not require such disclosures or reporting delineations in required SEC filings for foreign issuers of stock or securities.

Prepare a report that indicates the affect of the above cited differences in your audit report that will be widely used by stakeholders and potential stakeholders in the United States.