Company: ABLV
Filing Date: 2025-04-23
Form Type: 20-F
Source: 0001213900-25-034677
Chunk: 168

Company: Able View Global Inc.
Filing Date: 2025-04-23
Form: 20-F
Item: Item 15
Chunk 168
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 remediate the ineffectiveness, such as (i) hired a consulting firm
with U. S. GAAP experience to strengthen our financial reporting function; and (ii) established an ongoing program to provide
sufficient and appropriate training for financial reporting and accounting personnel, especially training related to U. S. GAAP and
SEC reporting requirement.

Attestation Report
of the Registered Public Accounting Firm

This annual report on
Form 20-F does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting.
Management’s report was not subject to attestation by our registered public accounting firm pursuant to rules of the SEC where domestic
and foreign registrants that are non-accelerated filers, which we are, and “emerging growth companies,” which we also are,
are not required to provide the auditor attestation report.

Changes in Internal
Control over Financial Reporting

Other than as described
above, there were no changes in our internal controls over financial reporting that occurred during the period covered by this annual
report on Form 20-F that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.

ITEM 16. [Reserved]