Company: MVIS
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0001641172-25-000783
Chunk: 38

Company: MICROVISION, INC.
Filing Date: 2025-03-26
Form: 10-K
Item: Item 1A
Chunk 38
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4, 2023 and 2022
     
    38

    Notes to Consolidated Financial Statements

    39

31

Report
of Independent Registered Public Accounting Firm

To
the Shareholders and the Board of Directors of

MicroVision,
Inc.

Opinion
on the Financial Statements

We
have audited the accompanying consolidated balance sheets of MicroVision, Inc. (the “Company”) as of December 31, 2024
and 2023, the related consolidated statements of operations, comprehensive loss, stockholders’ equity and cash flows for each
of the three years in the period ended December 31, 2024, and the related notes and schedules (collectively referred to as the
“consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all
material respects, the consolidated financial position of the Company as of December 31, 2024 and 2023, and the consolidated results
of its operations and its cash flows for each of the three years ended in the period  December 31, 2024, in conformity with
accounting principles generally accepted in the United States of America.

Basis
for Opinion

These
consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion
on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.

We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to
error or fraud. The Company is not required to have, nor were we engaged to perform, an
audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal
control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal
control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether
due to error or fraud, and performing procedures to respond to those risks