Company: IMG
Filing Date: 2025-07-30
Form Type: 10-K/A
Source: 0001641172-25-021542
Chunk: 82

Company: CIMG Inc.
Filing Date: 2025-07-30
Form: 10-K/A
Chunk 82
---
 independent registered public accounting firm is not required to issue an attestation report on our internal control over financial reporting.

Changes In Internal Control Over Financial Reporting

There are no changes in our internal control over financial reporting that occurred during the fiscal year ended September 30, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

ITEM 9B. OTHER INFORMATION

None.

ITEM 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

Not applicable.

| 57 |

<div align='center'>PART III</div>

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.

Management and Board of Directors

Our Board of Directors (“Board”) is comprised of six directors. In addition to the information set forth below regarding our directors and the skills that led our Board to conclude that these individuals should serve as directors, we also believe that all of our directors have a reputation for integrity, honesty and adherence to the highest ethical standards. We believe they each have demonstrated business acumen and an ability to exercise sound judgment, as well as a commitment of service to our Company and to their Board duties.

The following persons currently serve as CIMG’s executive officers and directors. For biographical information concerning the executive officers and directors, see below.

| Name                |     | Age |     | Position(s)                                    
 Held                                           |
| Executive           
 Officers            |     |     |     |                                                |
| Jianshuang          
 Wang                |     |  46 |     | Chief                                          
 Executive Officer and Chairperson of the Board |
| Zhanzhan            
 Shi                 |     |  38 |     | Acting                                         
 Chief Financial Officer                        |
| Xiaocheng           
 Hao                 |     |  46 |     | Chief                                          
 Operating Officer                              |
| Non-                
 Executive Directors |     |     |     |                                                |
| Yanli               
 Hou                 |     |  42 |     | Independent                                    
 Director                                       |
| Changzheng          
 Ye                  |     |  34 |     | Independent                                    
 Director                                       |
| Zongmei             
 Huang               |     |  53 |     | Independent                                    
 Director                                       |
| Jinmei              
 Guo Hellstroem      |     |  51 |     | Independent                                    
 Director                                       |

Executive Officers

Chief Executive Officer and Chairperson

Ms. Jiangshuang Wanghas served as our Chief Executive Officer and