Company: YCY-WT
Filing Date: 2025-08-22
Form Type: S-1
Source: 0001213900-25-079440
Chunk: 141

Company: AA Mission Acquisition Corp. II
Filing Date: 2025-08-22
Form: S-1
Chunk 141
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 auditors outside of those emerging markets that are subject to the PCAOB inspections, which could cause existing and potential investors in our shares to lose confidence in our audit procedures and reported financial information and the quality of our financial statements. Our auditor, the independent registered public accounting firm that issues the audit report included elsewhere in this registration statement, as an auditor of companies that are traded publicly in the United States and a firm registered with the PCAOB, is subject to laws in the United States pursuant to which the PCAOB conducts regular inspections to assess our auditor’s compliance with the applicable professional standards. Our auditor is subject to inspection by the PCAOB on a regular basis with the last inspection report dated November7, 2022. As such, as of the date of this registration statement, our auditor is not subject to the determinations announced by the PCAOB on December 16, 2021. On December 29, 2022, President Joseph Biden signed the Consolidated Appropriations Act, 2023, which, among other things, amended the HFCAA to reduce the number of consecutive years an issuer can be identified as a Commission -IdentifiedIssuer before the SEC must impose an initial trading prohibition on the issuer’s securities from three years to two years. Therefore, once an issuer is identified as a Commission -IdentifiedIssuer for two consecutive years, the SEC is required under the HCFAA to prohibit the trading of the issuer’s securities on a national securities exchange and in the over -the-countermarket. Our auditor is subject to inspection by the PCAOB on a regular basis with the last inspection report dated November7, 2022. As such, as of the date of this registration statement, our auditor is not subject to the determinations announced by the Consolidated Appropriations Act, 2023 on December 29, 2022. While the company’s auditor is based in the U.S. and is registered with the PCAOB and subject to PCAOB inspection, it may later be determined that the PCAOB is unable to inspect or investigate completely the company’s auditor because of a position taken by an authority in a foreign jurisdiction. In addition, if we effect our initial business combination with a business located in the PRC and our new auditor is located in the PRC, a jurisdiction where the PCAOB has been unable to conduct inspections without the approval of the Chinese authorities, the work of our new auditor as it relates to those operations may not inspected by the PCAOB. In either case, such lack of inspection could cause trading