Company: TOP
Filing Date: 2025-08-13
Form Type: 20-F
Source: 0001213900-25-075728
Chunk: 82

Company: TOP Financial Group Ltd
Filing Date: 2025-08-13
Form: 20-F
Item: Item 16F
Chunk 82
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Item
16F. Change in Registrant’s Certifying Accountant

On June 26, 2022, the Company notified its
independent registered public accounting firm, Friedman LLP its decision to dismiss Friedman LLP as the Company’s auditor. On June
26, 2022, the Audit Committee of the Company approved and ratified the appointment of YCM CPA Inc. as its new independent registered public
accounting firm to audit the Company’s financial statements for the fiscal year ended March 31, 2022.

The audit reports of Friedman LLP on the financial
statements of the Company as of and for the fiscal years ended March 31, 2021 and 2020 did not contain an adverse opinion or disclaimer
of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During Friedman
LLP’s term of audit engagement from July 6, 2020 to June 26, 2022, the date of dismissal, (a) there were no disagreements with Friedman
LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,
if not resolved to the satisfaction of Friedman LLP, would have caused it to make reference thereto in its reports on the financial statements
for such years and (b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.

Item
16G. Corporate Governance