Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 33

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 3
Chunk 33
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 comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act;  

  being permitted to comply with reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements; and  

  being exempt from the requirement to hold a non-binding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved.  

In addition, Section 107 of the JOBS Act also
provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities
Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain
accounting standards until those standards would otherwise apply to private companies. As a result, our financial statements may not be
comparable to companies that comply with public company effective dates.

We expect to take advantage of these reporting
exemptions until we are no longer an emerging growth company. We would remain an emerging growth company for up to five years, although
if the market value of our ordinary shares that is held by non-affiliates exceeds $700 million as of the end of any second fiscal quarter
before that time, we would cease to be an emerging growth company as of the following year end.

Because we are subject to ongoing public reporting
requirements that are less rigorous than Exchange Act rules for companies that are not emerging growth companies, our shareholders could
receive less information than they might expect to receive from more mature public companies. We cannot predict if investors will find
our ordinary shares less attractive if we elect to rely on these exemptions, or if taking advantage of these exemptions would result in
less active trading or more volatility in the price of our ordinary shares.

You may face difficulties
in protecting your interests, and your ability to protect your rights through U. S. courts may be limited, because we are incorporated
under Cayman Islands law.

We are an exempted company
incorporated under the laws of the Cayman Islands. Our corporate affairs are governed by our amended and restated memorandum and articles
of association, the Companies Act of the Cayman Islands and the common law of the Cayman Islands. The rights of our shareholders to take
action against our directors, actions by our minority shareholders and the fiduciary duties of our directors to us under Cayman Islands
law are to a large extent governed by the common law of the Cayman Islands. The common law of the Cayman Islands is derived in