ACCL Acco Group Holdings Ltd

“As a result, we have restated our previously issued consolidated financial statements of June 30, 2024.”

“Based on that evaluation, our chief executive officer and chief financial officer concluded that, as of June 30, 2026, our internal control and disclosure controls and procedures were ineffective.”

“(3) IT deficiencies, including lack of formal IT policies and procedures, risk and vulnerability assessments, recovery management, change management and system security.”

“(2) our lack of internal audit function to establish formal risk assessment process and internal control framework;”

“(1) our lack of sufficient financial reporting and accounting personnel with understanding of U.S. GAAP to address complex U.S. GAAP technical issues, related disclosures in accordance with U.S. GAAP;”