Company: KMRK
Filing Date: 2025-09-02
Form Type: DRS
Source: 0001213900-25-082986
Chunk: 31

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-02
Form: DRS
Chunk 31
---
can be inspected by the PCAOB. We have no intention of dismissing Audit Alliance LLP in the future or of engaging any auditor not
subject to regular inspection by the PCAOB. There is no guarantee, however, that any future auditor engaged by the Company would
remain subject to full PCAOB inspection during the entire term of our engagement. The PCAOB is currently unable to conduct inspections
in mainland China and Hong Kong without the approval of the PRC authorities. Currently, our U.S. auditor’s audit work
for us can be inspected by the PCAOB and our auditor has no auditor’s work papers in China as of the date of this prospectus. We
also have no operations in mainland China. However, if there is significant change to current political arrangements between mainland
China and Hong Kong, companies operating in Hong Kong like us may face similar regulatory risks as those operated in the PRC
and we cannot assure you that our auditor’s audit work for us will continue to be able to be inspected by the PCAOB. If it
is later determined that the PCAOB is unable to inspect or investigate our auditor completely, investors may be deprived of the benefits
of such inspection. Any audit reports not issued by auditors that are completely inspected by the PCAOB could result in a lack of assurance
that our financial statements and disclosures are adequate and accurate.

Inspections of other
auditors conducted by the PCAOB outside mainland China have at times identified deficiencies in those auditors’ audit procedures
and quality control procedures, which may be addressed as part of the inspection process to improve future audit quality. The lack of
PCAOB inspections of audit work undertaken in mainland China prevents the PCAOB from regularly evaluating auditors’ audits and their
quality control procedures. As a result, if any component of our auditor’s work papers become located in mainland China in the future,
such work papers will not be subject to inspection by the PCAOB. As a result, investors would be deprived of such PCAOB inspections,
which could result in limitations or restrictions to our access of the U.S. capital markets.

<div align='center'>14</div>

As
part of a continued regulatory focus in the U.S. on access to audit and other information currently protected by national law,
in June 2019, a bipartisan group of lawmakers introduced bills in both houses of the U.S. Congress that, if passed, would
require the SEC to maintain a list of issuers for which PCAOB is not able to inspect or investigate the audit