Company: EJH
Filing Date: 2025-08-11
Form Type: 424B5
Source: 0001213900-25-074324
Chunk: 36

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-08-11
Form: 424B5
Chunk 36
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 determine to delist E-Home’s securities. Furthermore, a legislation entitled “Consolidated Appropriations Act, 2023” (“Consolidated Appropriations Act”) was signed into law on December 29, 2022, amending the HFCA Act and require the SEC to prohibit an issuer’s securities from trading on any U.S. stock exchanges if its auditor is not subject to the PCAOB inspections for two consecutive years instead of three.

U.S. public companies
that have substantially all of their operations in China have been the subject of intense scrutiny, criticism and negative publicity by
investors, financial commentators and regulatory agencies, such as the SEC. Much of the scrutiny, criticism and negative publicity has
centered on financial and accounting irregularities and mistakes, a lack of effective internal controls over financial accounting, inadequate
corporate governance policies or a lack of adherence thereto and, in many cases, allegations of fraud.

In recent years, as part
of increased regulatory focus in the United States on access to audit information, the United States enacted the HFCA Act in December
2020. The HFCA Act includes requirements for the SEC to identify issuers whose audit reports are prepared by auditors that the PCAOB is
unable to inspect or investigate completely because of a restriction imposed by a non-U.S. authority in the auditor’s local jurisdiction.
The HFCA Act also requires public companies on the PCAOB determination list to certify that they are not owned or controlled by a foreign
government and make certain additional disclosures in their SEC filings. In addition, if the auditor of a U.S. listed company’s
financial statements is not subject to PCAOB inspections for three consecutive “non-inspection” years after the law becomes
effective, the SEC is required to prohibit the securities of such issuer from being traded on a U.S. national securities exchange, such
as NYSE and Nasdaq, or in U.S. over-the-counter markets. On December 29, 2022, Consolidated Appropriations Act was signed into law, amending
the HFCA Act and require the SEC to prohibit an issuer’s securities from trading on U.S. stock exchanges if its auditor is not subject
to PCAOB inspections for two consecutive “non-inspection” years instead of three.

<div align='center'>S-13</div>

On December 2, 2021,
SEC adopted amendments to finalize rules implementing the submission and disclosure requirements in the HFCA Act. The rules apply to registrants
the SEC