Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 42

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 3
Chunk 42
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 or in
U. S. over-the-counter markets. On December 29, 2022, the Consolidated Appropriations Act was signed into law, amending the HFCA Act and
requiring 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.

On December 2, 2021, the SEC adopted amendments
to finalize rules implementing the submission and disclosure requirements in the HFCA Act. The rules apply to registrants 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 (the “ Commission-Identified Issuers”). A Commission-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 a Commission-Identified Issuer based on its annual report for the fiscal year ended December 31, 2021,
the registrants are required to comply with the submission or disclosure requirements in its annual report filing covering the fiscal
year ended December 31, 2022.

On December 16, 2021, the PCAOB issued its determinations
(the “ Determination”) that they are unable to inspect or investigate completely PCAOB-registered public accounting firms headquartered
in mainland China and in Hong Kong. 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. However, should PRC authorities obstruct or otherwise fail to facilitate the PCAOB’s access in the
future, the PCAOB Board will consider the need to issue a new determination.

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 two consecutive “non-inspection”
years by the PCAOB, its securities will be prohibited from trading on any national securities exchange or over-the-counter markets in
the United States.

The lack of access to PCAOB inspections prevents