Ann: ASIC determination under s713(6) of the Corporations Act, page-10

To be clear, in 2022 and 2023, the company lodged accounts per ASX and Corporations Act requirements. Those accounts were audited by both the Indonesian and Australian auditors. The Indonesian auditor had no issue with how the company treated the ITO matter. The Australian auditor qualified their report because they could not form a view on the ITO matter. The accounts had no other defects.
As a result of that qualification, ASIC says you have effectively not lodged accounts, and therefore, you are in breach of the Act.
Who do you think knows more about the Indonesian legal and tax system, The Australian auditor or the Indonesian auditor?
What should the company have done differently, and how would they have achieved this?