Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 170

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 170
---
 controls over information processing due to the small                                            
 size of the Company and the lack of a sufficient number of experienced accounting and finance personnel; |

| ● | inadequate segregation of duties consistent with control        
 objectives, as management was composed of only two persons; and |

| ● | lack of formal policies and procedures necessary to adequately                                 
 review significant accounting transactions and the accounting treatment of those transactions. |

108 This Annual Report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to the exemption provided to issuers that are not “large accelerated filers” nor “accelerated filers” under the Dodd-Frank Wall Street Reform and Consumer Protection Act. Changes in Internal Control over Financial Reporting During the fiscal year ended March 31, 2024, there was no change in the Company’s internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting. However, the Company has hired external accounting consultants with knowledge of U.S. GAAP and SEC financial reporting requirements to assist our finance and accounting department. ITEM 16. RESERVED ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT Our Board of Directors has determined that the Company has at least one audit committee financial expert serving on its audit committee. Our Board of Directors has determined that each member of our audit committee is “independent” for audit committee purposes as that term is defined by the rules of the SEC and Nasdaq, and that each has sufficient knowledge in financial and auditing matters to serve on the audit committee. Our Board of Directors has designated Ms. Pun as an “audit committee financial expert,” as defined under the applicable rules of the SEC. ITEM 16B. CODE OF ETHICS Our Board of Directors has adopted a written code of business conduct and ethics that applies to our directors, officers and employees, including our chief executive officer, chief financial officer, principal accounting officer or controller or persons performing similar functions. A current copy of this code is filed as Exhibit 11.1 to this Annual Report for the fiscal year ended March 31, 2024. ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES Audit Fees The following are the fees billed to us by our auditors during the fiscal years ended March 31, 2023 and 2024:

|                    |     |   | Financial Year 
          Ended