Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 36

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 36
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 three consecutive years, and this ultimately could result in our Ordinary
Shares being delisted.

On March 24, 2021, the
SEC adopted interim final rules relating to the implementation of certain disclosure and documentation requirements of the HFCA Act. A
company will be required to comply with these rules if the SEC identifies it as having a “non-inspection” year under a process
to be subsequently established by the SEC. The SEC is assessing how to implement other requirements of the HFCA Act, including the
listing and trading prohibition requirements described above.

On June 22, 2021, the
U.S. Senate passed a bill that, if passed by the U.S. House of Representatives and signed into law, would reduce the number
of consecutive non-inspection years required for triggering the prohibitions under the HFCA Act from three years to two years.

On December 2, 2021, the
SEC issued amendments to finalize rules implementing the submission and disclosure requirements in the HFCA Act, which took effect on
January 10, 2022. 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 foreign jurisdictions.

On December 16, 2021,
the PCAOB issued a Determination Report, which found that the PCAOB is unable to inspect or investigate completely registered public accounting
firms headquartered in mainland China of the PRC or Hong Kong, a special administrative region and dependency of the PRC, because
of a position taken by one or more authorities in the PRC or Hong Kong. The PCAOB made its determinations pursuant to PCAOB Rule 6100,
which provides a framework for how PCAOB fulfills its responsibilities under the HFCA Act.

Our auditor, ZH CPA, LLC, the
independent registered public accounting firm that issues the audit report included elsewhere in this prospectus, as an auditor of companies
that are traded publicly in the United States and a firm registered with the PCAOB, is subject to laws in the United States
pursuant to which the PCAOB conducts regular inspections to assess our auditor’s compliance with the applicable professional standards.
ZH CPA, LLC is headquartered in Denver, Colorado, and can be inspected by the PCAOB. As of the date of this prospectus, our auditor
is not subject