Company: GLXG
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001213900-25-102144
Chunk: 228

Company: Galaxy Payroll Group Ltd
Filing Date: 2025-10-24
Form: 20-F
Item: Item 16F
Chunk 228
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key controls over financial reporting and to prepare consolidated financial statements and related disclosures; iii) a lack of independent
directors and an audit committee to establish formal risk assessment process and internal control framework; and iv) a lack of an effective
control framework in place and critical information technology general controls (“ ITGC”) have design deficiencies in areas
including logical access, privileged access and cybersecurity.

We
furnished a copy of the disclosures in this report to the Former Auditor and have requested that the Former Auditor furnish us with a
letter addressed to the SEC stating whether such firm agrees with the above statements or, if not, stating the respects in which it does
not agree. A copy of Former Auditor’s letter was filed as Exhibit 16.1 with the current report on Form 6-K on June 13, 2025 and
is attached as exhibit 15.1 to this report.

During
the two most recent fiscal years and the subsequent interim period through May 12, 2025, neither the Company nor anyone on its behalf
consulted with the New Auditor regarding (i) the application of accounting principles to a specified transaction, either completed or
proposed; the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report
nor oral advice was provided that New Auditor concluded was an important factor considered by the Company in reaching a decision as to
the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in
Item 16F(a)(1)(iv) of Form 20-F and its related instructions) or a reportable event (as described in Item 16F(a)(1)(v) of Form 20-F).

Item
16G. Corporate Governance.