Company: MYSEW
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001013762-25-004290
Chunk: 805

Company: Myseum, Inc.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 5
Chunk 805
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 an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess
the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by
management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide
a reasonable basis for our opinion.

Critical Audit Matters

The critical audit matters communicated
below are matters arising from the current period audit of the financial statements that were communicated or required to be
communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the consolidated financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit
matters does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by
communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or
disclosures to which they relate.

2295 NW Corporate Blvd., Suite 240 ● Boca
Raton, FL 33431-7326

Phone: (561) 995-8270 ● Toll Free: (866) CPA-8500
● Fax: (561) 995-1920

www.salbergco.com ● info@salbergco.com

Member National Association of Certified Valuation
Analysts ● Registered with the PCAOB

Member CPAConnect with Affiliated Offices Worldwide
● Member AICPA Center for Audit Quality

F-2

Accounting Treatment of Non-Controlling Interests

As described in footnote 2 to the consolidated financial statements,
the Company entered into several transactions in 2024 that involved the equity of its subsidiary RPM Interactive, Inc. (the “subsidiary”)
which created interests in the subsidiary to be accounted for as non-controlling interests. Additionally, to properly allocate the net
loss of the subsidiary to non-controlling interests, management had to allocate certain shared expenses from the parent entity to the
subsidiary. The determination of the date to initially start accounting for non-controlling interests and the