FSHP Flag Ship Acquisition Corp

“and (2) insufficient written policies and procedure for accounting, IT, financial reporting and record keeping. Therefore, we performed additional analysis as deemed necessary to ensure that our financial statements were prepared in accordance with U.S. GAAP.”

“We have reported that our management concluded that our disclosure controls and procedures were not effective due to the existence of material weaknesses in our internal control over financial reporting relating to (1) inadequate segregation of duties within account processes due to limited personnel”

“Our management has concluded that our disclosure controls and procedures were not effective, which could adversely affect our ability to report our results of operations and financial condition accurately and in a timely manner.”

“On July 20, 2026, the Company changed its independent registered public accounting firm from MaloneBailey, LLP ( MaloneBailey ) to Wei, Wei & Co. ( Wei & Wei ), as previously disclosed by the Company in its Current Report on Form 8-K filed with the SEC on July 21, 2026 under Item 4.01, Changes in Registrant s Certifying Accountant.”