Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 15

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 15
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able Act (the
“AHFCAA”), which, if passed by the U.S. House of Representatives and signed into law, would reduce the period of
time for foreign companies to comply with the PCAOB audits to two consecutive years instead of three, thus reducing the time
period for triggering the prohibition on trading. On December 29, 2022, the Consolidated Appropriations Act, 2023 (the
“CAA”) was signed into law by President Biden. The CAA contained, among other things, an identical provision to the
AHFCAA, which reduces the number of consecutive non-inspection years required for triggering the prohibitions under the HFCA
Act from three years to two.

The delisting of our Ordinary
Shares, or the threat of their being delisted, may materially and adversely affect the value of your investment. See “Item 3. Key Information — D. Risk Factors — Risks Related to Our Ordinary Shares — Although the audit report included in this prospectus is prepared by U.S. auditors who are currently inspectable by the PCAOB, there is no guarantee that future audit reports will be prepared by auditors inspectable by the PCAOB and, as such, in the future investors may be deprived of the benefits of the PCAOB inspection program. Furthermore, trading in our securities may be prohibited under the HFCA Act if the SEC subsequently determines our audit work is performed by auditors that the PCAOB is unable to inspect or investigate completely, and as a result, U.S. national securities exchanges, such as the Nasdaq, may determine to delist our securities. Furthermore, on December 29, 2022, the Accelerating Holding Foreign Companies Accountable Act was enacted, which amended the HFCA Act by requiring the SEC to prohibit an issuer’s securities from trading on any U.S. stock exchanges if its auditor is not subject to PCAOB inspections for two consecutive years instead of three, and thus reduced the time before our Ordinary Shares may be prohibited from trading or delisted” in our Annual Report, which is incorporated by reference herein.

No regulatory approval
is required for Globavend Holdings to transfer cash to its subsidiaries: subject to due corporate authorization in accordance with the
Memorandum and Articles of Association of Globavend Holdings and Globavend Holdings being solvent and able to pay its debts, Globavend
Holdings is permitted under the laws of the Cayman Islands and its Memorandum and Articles of Association (as amended from time to time)