Company: EJH
Filing Date: 2025-08-11
Form Type: 424B5
Source: 0001213900-25-074324
Chunk: 88

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-08-11
Form: 424B5
Chunk 88
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, whether the Board 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.

<div align='center'>17</div>

On December 2, 2021, the SEC adopted amendments
to finalize the interim final rules previously issued in March 2021, and established procedures to identify issuers and prohibit the trading
of the securities of certain registrants as required by 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 foreign jurisdictions. The
final amendments require SEC identified issuers to submit documentation to the SEC establishing that, if true, it is not owned or controlled
by a governmental entity in the public accounting firm’s foreign jurisdiction. The amendments also require that an SEC-identified
issuer that is a “foreign issuer,” as defined in Exchange Act Rule 3b-4, provide certain additional disclosures in its annual
report for itself and any of its consolidated foreign operating entities. An SEC-identified issuer will be required to comply with the
submission and disclosure requirements in the annual report for each year in which it was identified. If a registrant is identified as
an SEC identified issuer based on its annual report for the fiscal year ending December 31, 2021, the registrant will be required to comply
with the submission or disclosure requirements in its annual report filing covering the fiscal year ending December 31, 2022.

Accordingly, if E-Home
is determined by the SEC to be an SEC identified issuer, we will incur additional costs in complying with the submission and disclosure
requirements in the annual report for each year in which E-Home is identified. In the event that E-Home is deemed to have had three consecutive
“non-inspection” years by the SEC, its securities will be prohibited from trading on any national securities exchange or over-the-counter
markets in the United States. Moreover, if the AHFCA Act is enacted into law, it would reduce the time before the securities of SEC identified
issuers may be prohibited from trading or delisted from three years to two years.

Pursuant to the HFCAA,
the PCAOB issued a Determination Report on December 16, 2021 which found that the PCA