Company: EJH
Filing Date: 2025-08-28
Form Type: F-3/A
Source: 0001213900-25-081782
Chunk: 40

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-08-28
Form: F-3/A
Chunk 40
---
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.

Accordingly, if E-Home
is determined by the SEC to be an SEC identified issuer, we will incur additional costs in complying with the submission and disclosure
requirements in the annual report for each year in which E-Home is identified. In the event that E-Home is deemed to have had two consecutive
“non-inspection” years by the PCAOB, its securities will be prohibited from trading on any national securities exchange or
over-the-counter markets in the United States.

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 or quality control procedures
as compared to auditors outside of China and Hong Kong that are subject to the PCAOB inspections.

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

As an auditor of companies
that are traded publicly in the United States and a firm registered with the PCAOB, our auditor, Enrome LLP, is not headquartered in mainland
China or Hong Kong and was not identified in the report as a firm subject to the PCAOB’s determination on December 16, 2021, which
was vacated on December 15, 2022. Enrome LLP is subject to inspection by the PCAOB and the audit work papers of E-Home including those
of its Chinese subsidiaries are available for the PCAOB’s inspection.

Notwithstanding the foregoing,
in the future, if it is determined that the PCAOB is unable to inspect or investigate completely our auditor because of a position taken
by an authority in a foreign jurisdiction or any other reasons, the lack of inspection could cause the trading in