Company: YCY-WT
Filing Date: 2025-09-11
Form Type: S-1/A
Source: 0001213900-25-086752
Chunk: 65

Company: AA Mission Acquisition Corp. II
Filing Date: 2025-09-11
Form: S-1/A
Chunk 65
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 for the issuer, and whether the issuer’s articles of incorporation contain any “charter” of the CCP. 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 prospectus, our auditor is not subject to the determinations announced by the Consolidated Appropriations Act, 2023 on December 29, 2022. As of the date of the prospectus, our auditor is not subject to the determinations announced by the PCAOB on December 16, 2021. While the company’s auditor is based in the U.S. and is registered with the PCAOB and subject to PCAOB inspection, in the event it is later 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, then such lack of inspection could cause trading in the company’s securities to be prohibited under the HFCAA, and ultimately result in a determination by a securities exchange to delist the company’s securities. We expressly exclude any target company whose financial statements have been audited by an accounting firm that is not subject to PCAOB inspection. However, if we decide to consummate our initial business combination with a target business based in and primarily operating in China, auditors of the combined company and their workpapers may be located in China, a jurisdiction where the PCAOB has been unable to conduct inspections without the approval of the PRC authorities. Therefore, trading in our securities may be prohibited under the HFCAA if the PCAOB determines that it cannot inspect or fully investigate the auditor of a company with which we consummate our initial business combination and the combined company’s securities may be delisted from a national securities exchange in the U.S. A prohibition in the trading of our securities would be expected to have a negative impact on the company as well as on the value of our securities. See “ Risk Factors — Risks Relating to Acquiring and Operating a Business in Foreign Countries — The recent joint statement by the SEC and 24 PCAOB, proposed rule changes submitted by Nasdaq, and the HFCAA all call for additional and more stringent criteria to be applied to emerging market companies upon assessing the