Company: TOP
Filing Date: 2025-08-13
Form Type: 20-F
Source: 0001213900-25-075728
Chunk: 77

Company: TOP Financial Group Ltd
Filing Date: 2025-08-13
Form: 20-F
Item: Item 15
Chunk 77
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 in conditions, or that the degree of compliance with the policies and procedures may deteriorate.

  (c)      Attestation report of the registered public accounting firm.  

This annual
report on Form20-F does not include an attestation report of our registered public
accounting firm because we qualified as an “emerging growth company” as defined under the JOBS Act as of March 31, 2025.

  (d)      Changes in internal control over financial reporting.  
 ──────────────────────────────────────────────────────────────────

There have been no changes in our internal controls
over financial reporting occurred during the fiscal year ended March 31, 2025, that have materially affected, or are reasonably likely
to materially affect, our internal control over financial reporting.

item16. [Reserved]

Item
16A. Audit Committee Financial Expert