Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 60

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 60
---
 market within the US.

The Holding Foreign Companies
Accountable Act was signed into law on December 18, 2020, and requires Auditors of publicly traded companies to submit to regular inspections
every three years to assess such auditors’ compliance with applicable professional standards. This three-year
period was shortened to two upon the enactment of the Consolidated Appropriations Act, 2023. On September 22, 2021, the PCAOB adopted
rules to create a framework for the PCAOB to use when determining, as contemplated under the HFCA Act, whether it is unable to inspect
or investigate completely registered public accounting firms located in a foreign jurisdiction because of a position taken by one or
more authorities in that jurisdiction. On December 2, 2021, the SEC adopted amendments to finalize rules implementing the submission
and disclosure requirements in the HFCA Act. The rules apply to registrants that the SEC identifies as having filed an annual report
with an audit report issued by a registered public accounting firm that is located in a foreign jurisdiction and that the PCAOB is unable
to inspect or investigate completely because of a position taken by an authority in a foreign jurisdiction.

| 30 |

On December 16, 2021, the
Public Company Accounting Oversight Board (PCAOB) issued its report notifying the Commission that it is unable to inspect or investigate
completely accounting firms headquartered in mainland China or Hong Kong due to positions taken by authorities in mainland China and
Hong Kong. On December 15, 2022, the PCAOB issued a report that vacated its December 16, 2021 determination and removed mainland China
and Hong Kong from the list of jurisdictions where it is unable to inspect or investigate completely registered public accounting
firms. Each year, the PCAOB will determine whether it can inspect and investigate completely audit firms in mainland China
and Hong Kong, among other jurisdictions. Our auditor is based in Hong Kong and is subject to PCAOB inspection. If PCAOB determines in the
future that it no longer has full access to inspect and investigate completely accounting firms in mainland China and Hong
Kong and we continue to use an accounting firm headquartered in Hong Kong to issue an audit report on our financial statements filed
with the Securities and Exchange Commission, we would be identified as a Commission-Identified Issuer following the filing of the annual
report on Form 10-K for the relevant fiscal year. There can be no assurance that we would not be identified as a Commission-Identified