Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 101

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 15
Chunk 101
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 this evaluation,
Liew Kok Leong, our Chief Executive Officer, and (Addy) Ng Kok Wah, our Chief Financial Officer, concluded that the Company’s internal
control over financial reporting as of June 30, 2025 was effective.

Attestation Report of Independent Registered Public Accounting Firm

This Annual Report does
not include a report of management’s assessment regarding internal control over financial reporting or an attestation report of
the Company’s registered public accounting firm because the Company is neither an “accelerated filer” nor a “large
accelerated filer” as those terms are defined by the SEC.

Changes in Internal Controls over Financial Reporting

There were no changes
in our internal control over financial reporting (as defined in Rule 13a-15(f) of the Exchange Act) that occurred during the period
covered by this Annual Report that have materially affected, or are reasonably likely to materially affect, our internal controls over
financial reporting.

It should be noted that
while our management believes that our disclosure controls and procedures provide a reasonable level of assurance, our management does
not expect that our disclosure controls and procedures or internal financial controls will prevent all errors or fraud. A control system,
no matter how well conceived or operated, can provide only reasonable, not absolute, assurance that the objectives of the control system
are met.

ITEM 16. [RESERVED]