Company: OCG
Filing Date: 2025-12-11
Form Type: 424B5
Source: 0001213900-25-120719
Chunk: 83

Company: Oriental Culture Holding LTD
Filing Date: 2025-12-11
Form: 424B5
Chunk 83
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 will be required to comply with the submission or disclosure requirements in its annual report filing covering the fiscal
year ended December 31, 2022.

On December 16, 2021,
the PCAOB issued its determinations (the “Determination”) that they are unable to inspect or investigate completely
PCAOB-registered public accounting firms headquartered in mainland China and in Hong Kong. On December 15, 2022, the PCAOB
Board determined that the PCAOB was able to secure complete access to inspect and investigate registered public accounting firms
headquartered in mainland China and Hong Kong and voted to vacate its previous determinations to the contrary. However, should PRC
authorities obstruct or otherwise fail to facilitate the PCAOB’s access in the future, the PCAOB Board will consider the need
to issue a new determination.

The enactment of the HFCA
Act, related regulations and any additional actions, proceedings, or new rules resulting from these efforts to increase U.S. regulatory
access to audit information could cause investors uncertainty for affected issuers and the market price of our ordinary shares could
be adversely affected, and we could be delisted if our auditor is unable to meet the PCAOB inspection requirement.

The lack of access to PCAOB inspections prevents
the PCAOB from fully evaluating audits and quality control procedures of the auditors. As a result, investors may be deprived of the
benefits of such PCAOB inspections. The inability of the PCAOB to conduct inspections of auditors in China and Hong Kong makes it more
difficult to evaluate the effectiveness of these accounting firm’s audit procedures and quality control procedures as compared
to auditors outside of China that are subject to the PCAOB inspections.

Our auditor, Wei, Wei
& Co., LLP, an independent registered public accounting firm that is headquartered in the United States, as an auditor of companies
that are traded publicly in the United States and a firm registered with the PCAOB, is subject to laws in the United States pursuant
to which the PCAOB conducts inspections to assess its compliance with the applicable professional standards. Our auditor has been inspected
by the PCAOB on a regular basis with the last inspection in 2020 and it is not included in the PCAOB Determinations. However, 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,