Company: EJH
Filing Date: 2025-12-02
Form Type: 424B5
Source: 0001213900-25-117283
Chunk: 37

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-12-02
Form: 424B5
Chunk 37
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aging in any offerings of our securities in the U.S. market.

The increased regulatory scrutiny focusing on U.S.-listed companies with significant operations in China in the U.S. could add uncertainties to our business operations, share price, and reputation. Although our auditor is subject to inspection by the PCAOB, trading in E-Home’s securities may be prohibited under the HFCA Act if it is later determined that the PCAOB is unable to inspect or investigate completely our auditor because of a position taken by an authority in a foreign jurisdiction or any other reasons, as a result, U.S. national securities exchanges, such as the Nasdaq, may determine to delist E-Home’s securities. Furthermore, a legislation entitled “Consolidated Appropriations Act, 2023” (“Consolidated Appropriations Act”) was signed into law on December 29, 2022, amending the HFCA Act and requiring the SEC to prohibit an issuer’s securities from trading on any U.S. stock exchanges if its auditor is not subject to the PCAOB inspections for two consecutive years instead of three.

U.S. public companies that have substantially
all of their operations in China have been the subject of intense scrutiny, criticism, and negative publicity by investors, financial
commentators, and regulatory agencies, such as the SEC. Much of the scrutiny, criticism, and negative publicity has centered on financial
and accounting irregularities and mistakes, a lack of effective internal controls over financial accounting, inadequate corporate governance
policies or a lack of adherence thereto, and, in many cases, allegations of fraud.

In recent years, as part of increased regulatory
focus in the United States on access to audit information, the United States enacted the HFCA Act in December 2020. The HFCA Act includes
requirements for the SEC to identify issuers whose audit reports are prepared by auditors that the PCAOB is unable to inspect or investigate
completely because of a restriction imposed by a non-U.S. authority in the auditor’s local jurisdiction. The HFCA Act also requires
public companies on the PCAOB determination list to certify that they are not owned or controlled by a foreign government and make certain
additional disclosures in their SEC filings. In addition, if the auditor of a U.S.-listed company’s financial statements is not
subject to PCAOB inspections for three consecutive “non-inspection” years after the law becomes effective, the SEC is required
to prohibit the securities of such issuer from being traded on a U.S. national securities exchange