Company: KMRK
Filing Date: 2025-09-02
Form Type: DRS
Source: 0001213900-25-082986
Chunk: 38

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-09-02
Form: DRS
Chunk 38
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, which contained, among other things, an identical provision to the
AHFCA Act and amended the HFCA Act by requiring the SEC to prohibit an issuer’s securities from trading on any U.S. stock
exchanges if its auditor is not subject to PCAOB inspections for two consecutive years instead of three years.

<div align='center'>17</div>

Our
auditor, Audit Alliance LLP, is an independent registered public accounting firm that issues the audit report included elsewhere in
this prospectus. As an auditor of companies traded publicly in the U.S. and a firm registered with the PCAOB, it is subject to
laws in the U.S. pursuant to which the PCAOB conducts regular inspections to assess its compliance with the applicable
professional standards. Our auditor is currently subject to PCAOB inspections and PCAOB is able to inspect our auditor in relation
to our U.S. listing. However, there is no assurance that future audit reports will be prepared by auditors able to be inspected
by the PCAOB and therefore, in the future, you may be deprived of the benefits of such inspection. As such, trading in our
securities may be prohibited under the HFCA Act if the PCAOB determines that it cannot inspect or investigate completely our
auditor, and as a result our securities may be delisted. However, should PRC authorities obstruct or otherwise fail to facilitate
the PCAOB’s access in the future which would prevent the PCAOB from continuing to inspect or investigate completely accounting
firms headquartered in mainland China or Hong Kong, the PCAOB Board will consider the need to issue a new determination. Our
securities may be delisted or prohibited from trading if the PCAOB determines that it cannot inspect or investigate completely our
auditor under the HFCA Act.

We are a holding company and our ability to pay dividends is primarily dependent upon the earnings of, and distributions by, our Hong Kong subsidiary.

The Class A Shares
offered in this prospectus are those of the Company, a business company incorporated under the laws of the BVI with limited liability.
The majority of our business operations are conducted through our subsidiary and hence, our revenue and profit are substantially contributed
by our Hong Kong subsidiary. On March 31, 2023, KMT paid a dividend of HK$1,500,000 (equivalent to approximately US$191,352) to Kwok
Yiu Keung and Kwok Yiu Fai, the Controlling Shareholders. We may consider paying further