Company: RMSGW
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001641172-25-021609
Chunk: 50

Company: Real Messenger Corp
Filing Date: 2025-07-31
Form: 20-F
Item: Item 3
Chunk 50
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if the Public Company Accounting Oversight Board (the “ PCAOB”) determines that it cannot inspect or fully investigate the
registrant’s auditor for three consecutive years beginning in 2021, and, as a result, an exchange may determine to delist the securities
of such registrant. On December 23, 2022, the Accelerating Holding Foreign Companies Accountable Act, or the AHFCAA, was enacted, which
amended the HFCAA by reducing the aforementioned inspection period from three to two consecutive years, thus reducing the time period
before our securities may be prohibited from trading or delisted if our auditor is unable to meet the PCAOB inspection requirement.

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Pursuant
to the HFCAA, the PCAOB issued a Determination Report on December 16, 2021 which found that the PCAOB is unable to inspect or investigate
completely registered public accounting firms headquartered in: (1) mainland China of the People’s Republic of China because of
a position taken by one or more authorities in mainland China; and (2) Hong Kong, a Special Administrative Region and dependency of the
PRC, because of a position taken by one or more authorities in Hong Kong. In addition, the PCAOB’s report identified the specific
registered public accounting firms which are subject to these determinations (“2021 Determinations”). Both Nova Vision’s
and the Company’s auditors, MaloneBailey, LLP and Marcum Asia CPAs LLP, are headquartered in the U. S. and have been inspected
by the PCAOB on a regular basis, and are subject to laws in the U. S. pursuant to which the PCAOB conducts regular inspections to assess
its compliance with the applicable professional standards. Our auditors are not included in the list of determinations announced by the
PCAOB on December 21, 2021 in their HFCAA Determination Report under PCAOB Rule 6100.

On
December 15, 2022, the PCAOB Board determined that the PCAOB was able to secure complete access to inspect and investigate registered
public accounting firms headquartered in mainland China and Hong Kong and voted to vacate its previous determinations to the contrary.
The PCAOB vacated its previous 2021 Determinations accordingly. On December 29, 2022, the Consolidated Appropriations Act, 2023 (the
“ CAA

If,
in the future, the PCAOB is unable to continue to satisfactorily conduct inspections of PCAOB