Company: APM
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001213900-25-118752
Chunk: 102

Company: Aptorum Group Ltd
Filing Date: 2025-12-05
Form: 424B5
Chunk 102
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of corporate assets and subject us to potential delisting from the stock exchange on which we list, regulatory investigations and civil
or criminal sanctions. We may also be required to restate our financial statements from prior periods.

If we fail to establish and maintain proper internal financial reporting controls, our ability to produce accurate financial statements or comply with applicable regulations could be impaired.

Pursuant to Section 404
of the Sarbanes-Oxley Act, we are required to file a report by our management on our internal control over financial reporting, including
an attestation report on internal control over financial reporting issued by our independent registered public accounting firm. However,
while we remain a non-accelerated filer, we will not be required to include an attestation report on internal control over financial reporting
issued by our independent registered public accounting firm. The presence of material weaknesses in internal control over financial reporting
could result in financial statement errors which, in turn, could lead to errors in our financial reports and/or delays in our financial
reporting, which could require us to restate our operating results. In connection with the audit of our financial statements for the year
ended December 31, 2024, we and our independent registered public accounting firm identified one material weakness in our internal
control over financial reporting, as defined in the standards established by the Public Company Accounting Oversight Board of the United States.
The material weakness identified was the lack of dedicated resources to take responsibility for the finance and accounting functions and
the preparation of financial statements in compliance with generally accepted accounting principles in the United States, or U.S. GAAP.

We have taken actions to remediate the
abovementioned material weakness:

| ● | provide trainings to staff regarding to the preparation of financial                         
 statements in compliance with generally accepted accounting principles in the United States; |

| ● | change to a new and well-established accounting system to enhance 
 effectiveness and financial and system control;                   |

| ● | establish clear roles and responsibilities for accounting and           
 financial reporting staff to address finance and accounting issues; and |

| ● | continue to monitor the improvement on internal control over 
 financial reporting.                                         |

However, since we are still
in the process of replenishing and building up a qualified finance and accounting team with sufficient dedicated resources, our management
assessed that the deficiency related to the lack of dedicated resources to take responsibility for the finance and accounting functions
and the preparation of financial statements in compliance with generally accepted accounting principles in the United States, or
U.S