Company: ABLV
Filing Date: 2025-04-23
Form Type: 20-F
Source: 0001213900-25-034677
Chunk: 181

Company: Able View Global Inc.
Filing Date: 2025-04-23
Form: 20-F
Item: Item 19
Chunk 181
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audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control
over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over
financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material
misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures
included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included
evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation
of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/Marcum Asia CPAs LLP

Marcum Asia CPAs LLP

We have served as the Company’s auditor since 2019

New York, New York

April 23, 2025

NEW YORK OFFICE ● 7 Penn Plaza ● Suite
830 ● New York, New York ● 10001

Phone 646.442.4845 ● Fax 646.349.5200 ●
www. marcumasia. com

F-2

ABLE VIEW GLOBAL INC.

                                                                                                                                                                                                December 31,                      December 31,                  
  ASSETS                                                                                                                                                                                                                                                        
  Current Assets                                                                                                                                                                                                                                                
  Cash and cash equivalents                                                                                                                                                                     $                 15,331,271      $                 13,328,156  
  Accounts receivable                                                                                                                                                                                             15,168,293                        14,475,994  
  Accounts receivable – related party                                                                                                                                                                              1,088,558                                 —  
  Prepayments and other current assets                                                                                                                                                                             2,070,580                         3,286,579  
  Amount due from related parties                                                                                                                                                                                          —                            18,311  
  Inventories                                                                                                                                                                                                      6,614,250                        17,426,085  
  Total Current Assets                                                                                                                                                                                            40,272,952                        48,535,125  
  Non-current Assets                                                                                                                                                                                                                                            
  Property and equipment, net                                                                                                                                                                                        446,809                           676,646  
  Right of use assets, net                                                                                                                                                                                         1,116,224                         1,680,547  
  Deferred tax assets                                                                                                                                                                                              4,600,277                         2,749,408  
  Other non-current assets                                                                                                                                                                                         1,193,753