Company: GRAN
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001213900-25-069627
Chunk: 156

Company: Grande Group Ltd/HK
Filing Date: 2025-07-31
Form: 20-F
Item: Item 15
Chunk 156
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isks Relating to our Business and Operation - Any lack of effective internal controls over financial reporting may affect our
ability to accurately report our financial results which may affect the market for and price of the Class A Ordinary Shares.”

As
a company with less than $1.235 billion in revenue for our last fiscal year, we qualify as an “emerging growth company” pursuant
to the JOBS Act. An emerging growth company may take advantage of specified reduced reporting and other requirements that are otherwise
applicable generally to public companies. These provisions include exemption from the auditor attestation requirement under Section 404
of the Sarbanes-Oxley Act of 2002, in the assessment of the emerging growth company’s internal control over financial reporting.
The JOBS Act also provides that an emerging growth company does not need to comply with any new or revised financial accounting standards
until such date that a private company is otherwise required to comply with such new or revised accounting standards.

(b)
Management’s Annual Report on Internal Control over Financial Reporting Attestation Report of the Registered Public Accounting
Firm

This
Annual Report does not include a report of management’s assessment regarding internal control over financial reporting due to a
transition period established by rules of the SEC for newly public companies.

(c)
Attestation report of the registered public accounting firm

Since
we are an “emerging growth company” as defined under the JOBS Act, we are exempt from the requirement to comply with the
auditor attestation requirements that our independent registered public accounting firm attest to and report on the effectiveness of
our internal control structure and procedures for financial reporting.

(d)
Changes in Internal Control over Financial Reporting

Other
than those disclosed above, there were no changes in our internal controls over financial reporting that occurred during the period covered
by this Annual Report on Form 20-F that have materially affected, or are reasonably likely to materially affect, our internal control
over financial reporting.

Item16.[Reserved]

Item
16A. Audit Committee Financial Expert