Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 747

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 6
Chunk 747
---
5 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 such disagreements in connection with its reports on the financial statements for such periods and (2) there
were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K.

67

The
following table summarizes the billed/expected to be billed in each respective period for audit fees and other services of :(1) the audit
fees of Assentsure PAC for the fiscal 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; and (2) the audit fees of MaloneBailey for the fiscal year ended September 30, 2023
and the subsequent interim period through January 20, 2025.

    Fee
    Category 
    For
                                            the
                                                                                fiscal
year ended