Company: KMRK
Filing Date: 2025-09-24
Form Type: 424B3
Source: 0001213900-25-091102
Chunk: 32

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-24
Form: 424B3
Chunk 32
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 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
16, 2021, the PCAOB issued a report on its determinations that it was unable to inspect or investigate completely PCAOB-registered public
accounting firms headquartered in mainland China and in Hong Kong, because of positions taken by PRC authorities in those jurisdictions.
In addition, the PCAOB’s report identified the specific registered public accounting firms which are subject to these determinations.
Our registered public accounting firm, Audit Alliance LLP is not headquartered in mainland China or Hong Kong and was not identified
in this report as a firm subject to the PCAOB’s determination.

The
SEC is assessing how to implement other requirements of the HFCA Act, including the listing and trading prohibition requirements
described above. Future developments in respect to increasing U.S. regulatory access to audit information are uncertain, as
the legislative developments are subject to the legislative process and the regulatory developments are subject to the rule-making
process and other administrative procedures.

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On August
26, 2022, CSRC, the Ministry of Finance of the PRC and the PCAOB signed the Protocol, governing inspections and investigations of audit
firms based in China and Hong Kong. The Protocol remains unpublished and is subject to further explanation and implementation. Pursuant
to the fact sheet with respect to the Protocol disclosed by the SEC, the PCAOB shall have independent discretion to select any issuer
audits for inspection or investigation and has the unfettered ability to transfer information to the SEC. There can be no assurance
that we will be able to comply with requirements imposed by U.S. regulators if there is significant change to current political arrangements
between mainland China and Hong Kong or if any component of our auditor’s work papers become located in mainland China in
the future. Delisting of our Class A Shares would force holders of our Class A Shares to sell their Class A Shares. The market price of
our Class A Shares could be adversely affected as a result of anticipated negative impacts of these executive or legislative actions,
regardless of whether these executive or legislative actions are implemented and regardless of our actual operating performance. On December
15, 2022, the PCAOB Board determined the PCAOB was able to secure complete access to inspect and investigate registered public accounting
firms headquartered in mainland China and Hong Kong and voted to vacate its previous determinations to the contrary. However, should