Company: FVN
Filing Date: 2025-01-07
Form Type: DRS/A
Source: 0001829126-25-000092
Chunk: 518

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-01-07
Form: DRS/A
Chunk 518
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 sold, transferred,
assigned, pledged or hypothecated for a period of 180 days immediately following the date of the commencement of sales in this offering
except to any underwriter and selected dealer participating in the offering and their officers, partners, registered persons or affiliates.

<div align='center'>F-32</div>

Note 8 — Subsequent Events

The Company evaluated subsequent
events and transactions that occurred after the balance sheet date through the date of this report when the financial statements were
issued. Other than as described in the financial statements, the Company did not identify any subsequent events that would require adjustment
or disclosure in the financial statements.

<div align='center'>F-33</div>

<div align='center'>Report of Independent Registered Public Accounting Firm</div>

Shareholders and Board of Directors

VIWO Technology Inc.

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of VIWO Technology Inc. and subsidiaries (the “Company”) as of September 30, 2024 and 2023, the related consolidated statements of income and comprehensive income, changes in shareholders’ equity, and cash flows for each of the two years in the period ended September 30, 2024, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of September 30, 2024 and 2023, and the results of its operations and its cash flows for each of the two years in the period ended September 30, 2024 ,in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its