Company: IDVV
Filing Date: 2025-07-03
Form Type: 10-12G/A
Source: 0001683168-25-004925
Chunk: 60

Company: ModuLink Inc.
Filing Date: 2025-07-03
Form: 10-12G/A
Chunk 60
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under the HFCA Act, whether it is unable to inspect or investigate 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 2, 2021, the SEC adopted amendments
to finalize rules implementing the submission and disclosure requirements in the HFCA Act. The rules apply to registrants that the SEC
identifies as having filed an annual report with an audit report issued by a registered public accounting firm that is located in a foreign
jurisdiction and that the PCAOB is unable to inspect or investigate completely because of a position taken by an authority in a foreign
jurisdiction. On December 16, 2021, the PCAOB issued a report on its determinations that it is unable to inspect or investigate completely
PCAOB-registered public accounting firms headquartered in China and in Hong Kong because of positions taken by PRC and Hong Kong authorities
in those jurisdictions.

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On December 16, 2021, the
Public Company Accounting Oversight Board (PCAOB) issued its report notifying the Commission that it is unable to inspect or investigate
completely accounting firms headquartered in mainland China or Hong Kong due to positions taken by authorities in mainland China and Hong
Kong. On December 15, 2022, the PCAOB issued a report that vacated its December 16, 2021 determination and removed mainland China and Hong Kong from
the list of jurisdictions where it is unable to inspect or investigate completely registered public accounting firms. Each year,
the PCAOB will determine whether it can inspect and investigate completely audit firms in mainland China and Hong Kong,
among other jurisdictions. Our auditor is based in Hong Kong and is subject to PCAOB inspection. If PCAOB determines in the
future that it no longer has full access to inspect and investigate completely accounting firms in mainland China
and Hong Kong and we continue to use an accounting firm headquartered in Hong Kong to issue
an audit report on our financial statements filed with the Securities and Exchange Commission, we would be identified as a Commission-Identified
Issuer following the filing of the annual report on Form 10-K for the relevant fiscal year. There can be no assurance that we would not
be identified as a Commission-Identified Issuer for any future fiscal year, and if we were so identified for two consecutive years, we
would become subject to the prohibition on trading under the HFCAA and our securities may be delisted from OTC Markets as a