Company: VCIG
Filing Date: 2025-09-25
Form Type: F-3
Source: 0001213900-25-091277
Chunk: 19

Company: VCI Global Ltd
Filing Date: 2025-09-25
Form: F-3
Chunk 19
---
 from specified disclosure requirements that are applicable to other public companies that are not emerging growth companies. These exemptions include:

| ● | being permitted to provide                                                                                                               
 only two years of audited financial statements, in addition to any required unaudited interim financial statements, with correspondingly 
 reduced “Management’s Discussion and Analysis of Financial Condition and Results of Operations” disclosure;                              |

| ● | not being required to comply                                                                   
 with the requirement of auditor attestation of our internal controls over financial reporting; |

| ● | not being required to comply                                                                                                         
 with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or 
 a supplement to the auditor’s report providing additional information about the audit and the financial statements;                  |

| ● | reduced disclosure obligations        
 regarding executive compensation; and |

| ● | not being required to hold                                                                                                              
 a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. |

We have taken advantage of certain reduced reporting requirements in this prospectus. Accordingly, the information contained herein may be different than the information you receive from other public companies in which you hold stock. An emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. This allows an emerging growth company to delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have irrevocably elected to avail ourselves of this extended transition period and, as a result, we will not be required to adopt new or revised accounting standards on the dates on which adoption of such standards is required for other public reporting companies. We are also a “smaller reporting company” as defined in Rule 12b-2 of the Exchange Act, and have elected to take advantage of certain of the scaled disclosure available for smaller reporting companies.

<div align='center'>7

RISK FACTORS</div>

Investing in our securities involves a high degree
of risk. Before making an investment decision, you should carefully consider the risks described under “Risk Factors” in the
applicable prospectus supplement and under the heading “Item 3. Key Information—D. Risk Factors” in the Annual
Report on Form 20-K for the year ended December 31, 2024, which is incorporated in this prospectus by reference, together with any other
information appearing or incorporated by reference in this prospectus and in any accompanying prospectus