Company: APXIF
Filing Date: 2025-03-31
Form Type: F-4/A
Source: 0001213900-25-026339
Chunk: 646

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: F-4/A
Chunk 646
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 Statements; Internal Controls . (a) Section 4.8(a) of the Company Disclosure Letter sets forth true and complete copies of (i) the audited consolidated statement of financial position and consolidated statements of comprehensive income, changes in equity and cash flows of Heritas Argentina as of and for the years ended June 30, 2023 and June 30, 2022, together with the auditor’s reports thereon, audited in accordance with IFRS (including the notes thereto) and (ii) the audited consolidated statement of financial position and consolidated statements of comprehensive income, changes in equity and cash flows of Heritas Argentina as of and for the years ended June 30, 2022 and June 30, 2021, together with the auditor’s reports thereon, audited in accordance with IFRS (including the notes thereto) (collectively, the “ Audited Financial Statements ”). (b)Each of the Audited Financial Statements (i) was prepared in accordance with IFRS applied on a consistent basis throughout the period indicated (except as may be indicated in the notes thereto), (ii) fairly presents, in all material respects, the financial position, results of operations and cash flows of Heritas Argentina and its Subsidiaries as of the date thereof and for the period indicated therein, except as otherwise noted therein, and (iii) were prepared from, and are in accordance in all material respects with, the books and records of Heritas Argentina. (c)Neither the Company, any director or officer of Heritas Argentina, the Company, or any of the Company’s Subsidiaries has identified or been made aware of (i) any significant deficiency or material weakness in the system of internal accounting controls utilized by Heritas Argentina or the Company, (ii) any fraud, whether or not material, that involves Heritas Argentina’s or the Company’s management or other Annex A-23 employees who have a role in the preparation of financial statements or the internal accounting controls utilized by Heritas Argentina or the Company or (iii) any claim, allegation, assertion or complaint (whether written or oral) regarding the accounting or auditing practices, procedures, methodologies or methods of Heritas Argentina or the Company or their respective internal accounting controls, including any such material complaint, allegation, assertion or claim that Heritas Argentina or the Company has engaged in questionable accounting or auditing practices. There have been no internal investigations regarding accounting or revenue recognition discussed with, reviewed by or initiated at the