ABC Partners is a growing accounting firm in Australia

ABC Partners is a growing accounting firm in Australia. During the year of 2019, ABC Partners
gained a new client, Medical Services Holding Group, which owns 100 per cent of the
following two entities: (1) Austin Nursing Home, a private nursing home group, and (2)
Twister Pty Ltd, a private oncology clinic that specialises the treatment of cancer. Year-end for
all Medical Services Holding Group entities is 30 June 2019.
Twister Pty Ltd owns three relatively old linear accelerators used in radiation therapy.
Recently, there have been some concerns raised from radiographers that using these linear
accelerators have adverse radiation impacts on patients.