Company: ABLV
Filing Date: 2025-04-23
Form Type: 20-F
Source: 0001213900-25-034677
Chunk: 180

Company: Able View Global Inc.
Filing Date: 2025-04-23
Form: 20-F
Item: Item 19
Chunk 180
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:                                                                                                      
  Consolidated Balance Sheets as of December 31, 2024 and 2023                                                         F-3   
  Consolidated Statements of Income and Comprehensive Income for the years ended December 31, 2024, 2023 and 2022      F-4   
  Consolidated Statements of Changes in Shareholders’ Equity for the years ended December 31, 2024, 2023 and 2022      F-5   
  Consolidated Statements of Cash Flows for the years ended December 31, 2024, 2023 and 2022                           F-6   
  Notes to the Consolidated Financial Statements                                                                       F-7   

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of Able View Global Inc.

Opinion on the Financial Statements

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

Basis for Opinion

These financial statements are the responsibility of the Company’s
management. Our responsibility is to express an opinion on the Company’s 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 audits to obtain reasonable assurance about whether the 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