DOGZ Dogness (International) Corp

“The Company s financial management function requires improvement in various aspects, including but not limited to: a) The Company s supervision and approval procedures in financial accounting and financial statement disclosure are not rigorous enough, b) The Company lacks of a comprehensive and effective internal audit system, and c) The Company does not have sufficient number of skilled financial and accounting personnel”

“The Company has inadequate segregation of duties. Due to the relatively small scale of operations, certain personnel are assigned multiple responsibilities across functions, including accounting, business development and operations.”

“The Company has inadequate documentation on internal control over financial reporting;”

“In our opinion, because of the effect of the material weaknesses described in the following paragraph on the achievement of the objectives of the control criteria, the Company has not maintained effective internal control over financial reporting as of June 30, 2025”

“On January 14, 2026, the audit committee and board of directors of the Company approved the dismissal of Audit Alliance LLP as the Company s independent registered public accounting firm and the appointment of Assentsure PAC as the Company s independent registered public accounting firm.”

“In addition, there was a lack of sufficient documented financial closing procedures.”

“we did not have sufficient full-time accounting and financial reporting personnel with appropriate levels of accounting knowledge and experience to monitor the daily recording of transactions, to address complex U.S. GAAP accounting issues and the related disclosures under U.S. GAAP.”

“Based on the assessment, management determined that, as of June 30, 2026, our internal control over financial reporting was not effective as we did not have sufficient full-time accounting and financial reporting personnel”

“concluded that our Company s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) were ineffective in timely alerting them to information required to be included in the Company s U.S. Securities and Exchange Commission (the Commission ) filings.”

“we are required to furnish a report by management on the effectiveness of our internal control over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act. As of the date hereof, management has concluded that such controls are ineffective.”

“One material weakness identified relates to (i) a lack of full-time accounting and financial reporting personnel with appropriate knowledge of U.S. GAAP and SEC reporting and compliance requirements; and (ii) lack of risk assessment in accordance with the requirement of COSO 2013 framework.”