Company: WCT
Filing Date: 2025-12-05
Form Type: 424B3
Source: 0001213900-25-118563
Chunk: 27

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-12-05
Form: 424B3
Chunk 27
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, that authorities in the PRC might take positions at any time that would prevent the PCAOB from continuing to inspect
or investigate completely. As required by the HFCAA, if in the future the PCAOB determines it can no longer inspect or investigate completely
because of a position taken by an authority in the PRC, the PCAOB will act expeditiously to consider whether it should issue a new determination.

Our previous auditor, WWC, P.C., the independent
registered public accounting firm that issued the audit report included elsewhere in this prospectus, as a firm headquartered in California
and registered with the PCAOB, is subject to laws in the United States pursuant to which the PCAOB conducts regular inspections to
assess our auditor’s compliance with the applicable professional standards with the last inspection in November 2021. Our current
auditor, SR CPA & Co., is also an independent registered public accounting firm registered with the PCAOB and subject to PCAOB
inspections with the applicable professional standards. SR CPA & Co. has not undergone a PCAOB inspection as of the date of this
prospectus. As of the date of this prospectus, neither WWC, P.C. nor SR CPA & Co. is subject to or affected by the PCAOB’s
December 2021 Determination Report. However, in the event it is later determined that the PCAOB is unable to inspect or investigate
completely WWC, P.C. or SR CPA & Co. because of a position taken by an authority in a foreign jurisdiction, such as the PRC authorities,
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. Furthermore, as more stringent criteria have been
imposed by the SEC and the PCAOB, recently, which would add uncertainties to our offering, and we cannot assure you whether Nasdaq or
regulatory authorities would apply additional and more stringent criteria to us after considering the effectiveness of our auditor’s
audit procedures and quality control procedures, adequacy of personnel and training, or sufficiency of resources, geographic reach or
experience as it relates to the audit of our financial statements. See “Risk Factors — Risks Related to our Class A Ordinary Shares and this Offering — Our Class A Ordinary Shares may be prohibited from being traded on a national exchange under the Holding Foreign Companies Accountable Act if the PCAOB is unable to inspect our auditors. The