TOP TOP Financial Group Ltd

“(ii) our lack of formal policies and procedures for the current expected credit loss ( CECL ) process, including insufficient estimation and review processes, inadequate support for key assumptions and documentation, and deficiencies in quantitative factor adjustments.”

“the material weaknesses identified relate to (i) our lack of sufficient financial reporting and accounting personnel with appropriate knowledge of U.S. GAAP and SEC reporting requirements to properly address complex U.S. GAAP accounting issues and to prepare and review our consolidated financial statements and related disclosures”

“Based on that evaluation, and in light of the material weaknesses in our internal control over financial reporting described below, our Co-Chief Executive Officers and Chief Financial Officer concluded that, as of September 30, 2026, our disclosure controls and procedures were not effective.”