Company: APXIF
Filing Date: 2025-07-03
Form Type: F-4/A
Source: 0001213900-25-061545
Chunk: 748

Company: APx Acquisition Corp. I
Filing Date: 2025-07-03
Form: F-4/A
Chunk 748
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, the Company, or any of the Company’s Subsidiaries has identified or been made aware of (i) any significant deficiency or material weakness in the system of internal accounting controls utilized by Heritas Argentina or the Company, (ii) any fraud, whether or not material, that involves Heritas Argentina’s or the Company’s management or other Annex A-23 employees who have a role in the preparation of financial statements or the internal accounting controls utilized by Heritas Argentina or the Company or (iii) any claim, allegation, assertion or complaint (whether written or oral) regarding the accounting or auditing practices, procedures, methodologies or methods of Heritas Argentina or the Company or their respective internal accounting controls, including any such material complaint, allegation, assertion or claim that Heritas Argentina or the Company has engaged in questionable accounting or auditing practices. There have been no internal investigations regarding accounting or revenue recognition discussed with, reviewed by or initiated at the direction of the chief executive officer, chief financial officer, general counsel, the board of directors of Heritas Argentina or the Company or any committee thereof. (d)Heritas Argentina, the Company and the Company’s Subsidiaries maintain a system of internal accounting controls that are sufficient to provide reasonable assurance that: (i) transactions are executed in accordance with management’s general or specific authorizations, (ii) that Heritas Argentina, the Company and the Company’s Subsidiaries maintain records that in reasonable detail accurately and fairly reflect, in all material respects, its transactions and dispositions of assets, distribution of dividends and/or any other type of equity distributions, and its liabilities, (iii) transactions are recorded as necessary to permit preparation of financial statements in conformity with IFRS and to maintain asset accountability, (iv) access to assets is permitted only in accordance with management’s general or specific authorization, (v) the recorded accountability for assets is compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences. The books and records of Heritas Argentina and the Company have been, and are being, maintained in all material respects in accordance with IFRS and any other applicable legal and accounting requirements. (e)If applicable, the Company has delivered to SPAC a copy of any disclosure (or, if unwritten, a summary thereof) by any Representative of Heritas Argentina or the Company to Heritas Argentina’s or the Company’s independent auditors and relating to any material weaknesses in internal controls and any significant deficiencies in the design or operation of internal controls that would