Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 82

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 1A
Chunk 82
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an aggregate purchase price of approximately $130,000 in a private placement transaction. The Board pre-approved Mr. Sooncha Kim’s
purchase of shares of Common Stock and warrants in accordance with our Related Party Transaction Policy.

For
the fiscal year ended September 30, 2024 and as of the date of this annual report, there has not been any transaction or series of transactions,
nor is there any currently proposed transaction.

ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Please
refer to the Current Reports on Form 8-K of the Company filed on January 24, 2025, which described that the change of auditors from MaloneBailey,
LLP to Assentsure PAC was approved by the audit committee of the board of directors of the Company.

The
Company appointed Assentsure PAC as the Company’s new independent registered public accounting firm, effective as of January 20,
2025 to audit our financial statements for the year ended September 30, 2024 and review its unaudited financial statements for the periods
ended December 31, 2024, March 31, 2025 and June 30, 2025, which was approved by its Audit Committee.

The
Audit Committee of the Board of Directors of the “Company has approved the termination of MaloneBailey, LLP (“MaloneBailey”)
as its independent registered public accounting firm, effective January 20, 2025. The reports of MaloneBailey on the Company’s
financial statements as of and for the two most recent fiscal years ended September 30, 2023 and September 30, 2022, did not contain
any adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting
principles, except for an explanatory paragraph regarding our ability to continue as a going concern.

During
the Company’s fiscal years ended September 30, 2024 and September 30, 2023, and the subsequent interim period through January 20,
2025: (1) there were no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions
to Item 304) with MaloneBailey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope
or procedure, which disagreements, if not resolved to the satisfaction of MaloneBailey would have caused MaloneBailey to make reference
to the subject matter of