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Re: Request for Your Support Regarding FY2025 Audit and Q3 Review

日時
2026/10/29 11:23:17
From
Shiho Sakaue <shiho.sakaue@accrete-inc.com>
To
Chi Trương Thị Mỹ <chi.truong@vietguys.biz>
Cc
koji.kabumoto@accrete-inc.com, ck.low@vietguys.biz, yeuyao.chin@accrete-inc.com
Message-ID
CAJP1j_mZEPxw3+xjXHCvXmtbjU3diiB52S0=kXzsSfmjEsj6og@mail.gmail.com
In-Reply-To
CAJ7f=0vvZkOe0ufhEFOoHYawTAQASDgZFJBuT1QBBfYeSDoQ-Q@mail.gmail.com
取込元
監査対応メールエクスポート--yeuyao.chin@accrete-inc.com-nKVDX4.mbox / #1

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本文

Chi-san,

Thank you for the materials. These are perfectly fine.

Best regards,

2026年10月28日(水) 18:59 Chi Trương Thị Mỹ <chi.truong@vietguys.biz>:

>
> Hi Sakaue. Since Accrete bought shares of VGs, the shareholders have not
> changed until now. We only have this 1 copy. I have attached it
>
>
>
> *Ms. CHI TRUONG THI MY (CPA)*
> Head of Accounting and Finance
>
>
> *VIETGUYS J.S.C.*
> *Mobile Marketing Solutions*
>
> *Mobile: *0939 208 999
> *Email*:  chi.truong@vietguys.biz
> *Teams:* chitruong1582@gmail.com
> *Address*: 8th floor, HBT Building, 456 Hai Ba Trung
> <https://www.google.com/maps/search/456+Hai+Ba+Trung?entry=gmail&source=g> St.,
> Tan Dinh Ward,  HCMC.
> *Tel*: (028) 7300 8027   ||   *Fax*: (028) 39311998   ||  *Website*:
> www.vietguys.biz
> <https://vietguys.biz/?utm_source=newsletter&utm_medium=banner&utm_campaign=vgs_email>
>
> CONFIDENTIALITY NOTICE: This e-mail, including any attachments, is for the
> sole use of the intended recipient(s) and may contain confidential and
> privileged information. Any unauthorised review, use, disclosure or
> distribution is prohibited. If you are not the intended recipient, please
> contact the sender by reply e-mail and destroy all copies of the original
> message. The information contained within is confidential and protected
> from disclosure. Unauthorized viewing or disclosure of this information is
> neither permitted nor authorized. Thank you!
> [image:
> https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services]
> <https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services>
>
> Vào Thứ 4, 28 thg 10, 2026 lúc 15:36 Shiho Sakaue <
> shiho.sakaue@accrete-inc.com> đã viết:
>
>>
>> Chi-san,
>>
>> Thank you for providing the requested materials. I will review them.
>>
>> Separately, I have been asked to provide a list of investors (or
>> something similar) as of the end of 2025. Do you happen to have such a
>> document?
>>
>> Best regards,
>>
>> 2026年10月28日(水) 12:53 Chi Trương Thị Mỹ <chi.truong@vietguys.biz>:
>>
>>> Dear Sakaue-san
>>> I am sending the explanations and data as per the KS LAB question list
>>> (see attached file). Please review them and send them to KS LAB
>>> Thank you.
>>>
>>>
>>>  KS LAB.rar
>>> <https://drive.google.com/file/d/1O6bwRPK-MknzlsD_U8FBH2Eytqnjp6tB/view?usp=drive_web>
>>> *Ms. CHI TRUONG THI MY (CPA)*
>>> Head of Accounting and Finance
>>>
>>>
>>> *VIETGUYS J.S.C.*
>>> *Mobile Marketing Solutions*
>>>
>>> *Mobile: *0939 208 999
>>> *Email*:  chi.truong@vietguys.biz
>>> *Teams:* chitruong1582@gmail.com
>>> *Address*: 8th floor, HBT Building, 456 Hai Ba Trung
>>> <https://www.google.com/maps/search/456+Hai+Ba+Trung?entry=gmail&source=g> St.,
>>> Tan Dinh Ward,  HCMC.
>>> *Tel*: (028) 7300 8027   ||   *Fax*: (028) 39311998   ||  *Website*:
>>> www.vietguys.biz
>>> <https://vietguys.biz/?utm_source=newsletter&utm_medium=banner&utm_campaign=vgs_email>
>>>
>>> CONFIDENTIALITY NOTICE: This e-mail, including any attachments, is for
>>> the sole use of the intended recipient(s) and may contain confidential and
>>> privileged information. Any unauthorised review, use, disclosure or
>>> distribution is prohibited. If you are not the intended recipient, please
>>> contact the sender by reply e-mail and destroy all copies of the original
>>> message. The information contained within is confidential and protected
>>> from disclosure. Unauthorized viewing or disclosure of this information is
>>> neither permitted nor authorized. Thank you!
>>> [image:
>>> https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services]
>>> <https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services>
>>>
>>>
>>> On Mon, Oct 26, 2026 at 11:50 AM Shiho Sakaue <
>>> shiho.sakaue@accrete-inc.com> wrote:
>>>
>>>>
>>>> Chi-san,
>>>>
>>>> Thank you for your assistance.
>>>> I will look into this on my end as well.
>>>>
>>>> I truly appreciate your help and the fact that you’ve attended to this,
>>>> even though it is your day off.
>>>>
>>>> Best regards.
>>>>
>>>> 2026年10月26日(月) 0:13 Chi Trương Thị Mỹ <chi.truong@vietguys.biz>:
>>>>
>>>>> Dear Kabumoto-san and Sakaue-san,
>>>>>
>>>>>  I am sending the materials for Ks Lab, *based on IAS 36, Impairment
>>>>> of Assets.* Before you open them, I would like to explain why I chose
>>>>> these documents and what I did with them.
>>>>>
>>>>> In your last email, you said Ks Lab is not asking whether the plan was
>>>>> achieved. They are asking whether there was a reasonable basis for the plan
>>>>> when it was made. So I organized everything around the four types of
>>>>> evidence you listed. I also separated the documents that existed in
>>>>> December 2024 and January 2025 from the ones written later. Each item in
>>>>> the paper shows its date. Later documents are used only to compare the plan
>>>>> with the results.
>>>>>
>>>>>
>>>>> *What is attached*
>>>>>
>>>>> *1.  Rationale paper. *This is the main document. It explains how the
>>>>> plan was approved by the Board (16 Dec 2024 to 17 Jan 2025). It matches the
>>>>> evidence to your four requests and says how strong each one is. The
>>>>> parts that explain how IAS 36 applies are highlighted in yellow.
>>>>>
>>>>>
>>>>> 2. Strategy Review (Nov 2024) and 005 email thread "2024 Business
>>>>> Review and 2025 Planning". These show what the Board saw and how the
>>>>> Medium scenario was chosen. They are the contemporaneous evidence.
>>>>>
>>>>>
>>>>> *3. Explain 2025 Target and 003 P&L 2022 to Sep 2026.* I used these
>>>>> to compare the 2025 plan with the results.
>>>>>
>>>>>
>>>>> *4. Top 100 Customers 2022-2024 and Lost Customers. *Top 100
>>>>> Customers 2022-2024 and Lost Customers: I analyzed the top 100 customers of
>>>>> each year, which are about 93% of revenue. Of the top 100 customers in
>>>>> 2022, 21 were lost, and 44 declined by 30% or more by 2024. Their revenue
>>>>> fell from VND 216.8bn to VND 65.3bn. Customers with no revenue in 2022
>>>>> brought VND 126.6bn in 2024, so P&L revenue was VND 305.5bn in 2022 and VND
>>>>> 319.7bn in 2024.
>>>>>
>>>>>
>>>>> *5. Urbox / ByteTech contracts and the Evidence folder. *These
>>>>> support the Rewards assumptions and the limits on Media and BizBaz under
>>>>> the personal data rules.
>>>>>
>>>>>
>>>>> Sakaue-san, please help to review the necessary documentation and
>>>>> remove any items that are not required for the audit in Japan.
>>>>>
>>>>> Best regards,
>>>>>
>>>>>
>>>>>  Data for Kabumoto-san.rar
>>>>> <https://drive.google.com/file/d/1MS927yWXi82FTv7BS64RGCYouo1cZMhH/view?usp=drive_web>
>>>>> *Ms. CHI TRUONG THI MY (CPA)*
>>>>> Head of Accounting and Finance
>>>>>
>>>>>
>>>>> *VIETGUYS J.S.C.*
>>>>> *Mobile Marketing Solutions*
>>>>>
>>>>> *Mobile: *0939 208 999
>>>>> *Email*:  chi.truong@vietguys.biz
>>>>> *Teams:* chitruong1582@gmail.com
>>>>> *Address*: 8th floor, HBT Building, 456 Hai Ba Trung
>>>>> <https://www.google.com/maps/search/456+Hai+Ba+Trung?entry=gmail&source=g> St.,
>>>>> Tan Dinh Ward,  HCMC.
>>>>> *Tel*: (028) 7300 8027   ||   *Fax*: (028) 39311998   ||  *Website*:
>>>>> www.vietguys.biz
>>>>> <https://vietguys.biz/?utm_source=newsletter&utm_medium=banner&utm_campaign=vgs_email>
>>>>>
>>>>> CONFIDENTIALITY NOTICE: This e-mail, including any attachments, is for
>>>>> the sole use of the intended recipient(s) and may contain confidential and
>>>>> privileged information. Any unauthorised review, use, disclosure or
>>>>> distribution is prohibited. If you are not the intended recipient, please
>>>>> contact the sender by reply e-mail and destroy all copies of the original
>>>>> message. The information contained within is confidential and protected
>>>>> from disclosure. Unauthorized viewing or disclosure of this information is
>>>>> neither permitted nor authorized. Thank you!
>>>>> [image:
>>>>> https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services]
>>>>> <https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services>
>>>>>
>>>>> On Fri, Oct 23, 2026 02:39 PM, Koji Kabumoto <
>>>>> koji.kabumoto@accrete-inc.com> wrote:
>>>>>
>>>>>> Dear Chi san,
>>>>>>
>>>>>> Thank you very much for your understanding and support on this matter.
>>>>>>
>>>>>> Best regards,
>>>>>>
>>>>>> Koji Kabumoto
>>>>>>
>>>>>> 2026年10月23日(金) 14:20 Chi Trương Thị Mỹ <chi.truong@vietguys.biz>:
>>>>>>
>>>>>>> Dear Kabumoto-san
>>>>>>> cc CK-san
>>>>>>>
>>>>>>> Regarding these matters, Kha-san and Dung-san made the decisions
>>>>>>> and plans last time.
>>>>>>> My role was simply to compile reports based on their requirements.
>>>>>>> However, given the current situation, I will use the existing information
>>>>>>> to put together research materials that meet your needs, and I will provide
>>>>>>> them to you next week.
>>>>>>> Best regards.
>>>>>>>
>>>>>>> *Ms. CHI TRUONG THI MY (CPA)*
>>>>>>> Head of Accounting and Finance
>>>>>>>
>>>>>>>
>>>>>>> *VIETGUYS J.S.C.*
>>>>>>> *Mobile Marketing Solutions*
>>>>>>>
>>>>>>> *Mobile: *0939 208 999
>>>>>>> *Email*:  chi.truong@vietguys.biz
>>>>>>> *Teams:* chitruong1582@gmail.com
>>>>>>> *Address*: 8th floor, HBT Building, 456 Hai Ba Trung
>>>>>>> <https://www.google.com/maps/search/456+Hai+Ba+Trung?entry=gmail&source=g> St.,
>>>>>>> Tan Dinh Ward,  HCMC.
>>>>>>> *Tel*: (028) 7300 8027   ||   *Fax*: (028) 39311998   ||  *Website*
>>>>>>> : www.vietguys.biz
>>>>>>> <https://vietguys.biz/?utm_source=newsletter&utm_medium=banner&utm_campaign=vgs_email>
>>>>>>>
>>>>>>> CONFIDENTIALITY NOTICE: This e-mail, including any attachments, is
>>>>>>> for the sole use of the intended recipient(s) and may contain confidential
>>>>>>> and privileged information. Any unauthorised review, use, disclosure or
>>>>>>> distribution is prohibited. If you are not the intended recipient, please
>>>>>>> contact the sender by reply e-mail and destroy all copies of the original
>>>>>>> message. The information contained within is confidential and protected
>>>>>>> from disclosure. Unauthorized viewing or disclosure of this information is
>>>>>>> neither permitted nor authorized. Thank you!
>>>>>>> [image:
>>>>>>> https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services]
>>>>>>> <https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services>
>>>>>>>
>>>>>>>
>>>>>>> On Fri, Oct 23, 2026 at 9:37 AM Koji Kabumoto <
>>>>>>> koji.kabumoto@accrete-inc.com> wrote:
>>>>>>>
>>>>>>>> Dear Chi san,
>>>>>>>> cc: CK san
>>>>>>>>
>>>>>>>> Thank you for your assistance and for taking the time to support
>>>>>>>> this matter.
>>>>>>>>
>>>>>>>> The new Ks Lab has requested documentation supporting the
>>>>>>>> three-year business plan referenced in this material, specifically evidence
>>>>>>>> that substantiates the assumptions and expectations on which the plan was
>>>>>>>> based at the time it was prepared. Their focus is not on whether the
>>>>>>>> business plan was ultimately achieved, but rather on whether there was a
>>>>>>>> reasonable basis for the projections when they were made.
>>>>>>>>
>>>>>>>> The background to this request is that, as I may not have explained
>>>>>>>> clearly before, Accrete recorded an impairment loss on the goodwill
>>>>>>>> associated with VGS at the end of 2024. Ks Lab would now like to reconfirm
>>>>>>>> whether the amount of that impairment was sufficient.
>>>>>>>>
>>>>>>>> Their observation is that, for impairment testing purposes, it
>>>>>>>> would not have been sufficient to rely solely on the business plan prepared
>>>>>>>> by VGS. Rather, the underlying assumptions and the probability of achieving
>>>>>>>> the projected results should also have been evaluated. They believe that
>>>>>>>> the business plan itself does not provide enough evidence to support those
>>>>>>>> assumptions.
>>>>>>>>
>>>>>>>> Examples of the supporting documentation they are looking for
>>>>>>>> include:
>>>>>>>>
>>>>>>>> - Revenue forecasts derived from market size, market growth rates,
>>>>>>>> and anticipated market share;
>>>>>>>> - Specific initiatives intended to improve profitability and
>>>>>>>> margins;
>>>>>>>> - Expected increases in purchases from existing customers; and
>>>>>>>> - Lists of prospective customers that management reasonably
>>>>>>>> expected to win.
>>>>>>>>
>>>>>>>> I fully understand that this may be challenging, particularly given
>>>>>>>> that several key personnel, including former CEO Kha, are no longer with
>>>>>>>> the company. However, I would greatly appreciate it if you could review any
>>>>>>>> legacy files or documents that may help substantiate these assumptions.
>>>>>>>>
>>>>>>>> Thank you very much for your cooperation.
>>>>>>>>
>>>>>>>> Best regards,
>>>>>>>>
>>>>>>>> Koji Kabumoto
>>>>>>>>
>>>>>>>> 2026年10月20日(火) 17:01 Chi Trương Thị Mỹ <chi.truong@vietguys.biz>:
>>>>>>>>
>>>>>>>>> Hi Sakaue
>>>>>>>>> I have attached the file you requested below.
>>>>>>>>> I am currently working on gathering all the data and explanations
>>>>>>>>> requested by KS Lab and will send them to you as soon as possible.
>>>>>>>>> Since I officially joined Vietguys at the end of November 2024, I
>>>>>>>>> have had to restructure the data from previous years to ensure it is
>>>>>>>>> presented clearly.
>>>>>>>>> Thanks
>>>>>>>>>
>>>>>>>>>
>>>>>>>>> *Ms. CHI TRUONG THI MY (CPA)*
>>>>>>>>> Head of Accounting and Finance
>>>>>>>>>
>>>>>>>>>
>>>>>>>>> *VIETGUYS J.S.C.*
>>>>>>>>> *Mobile Marketing Solutions*
>>>>>>>>>
>>>>>>>>> *Mobile: *0939 208 999
>>>>>>>>> *Email*:  chi.truong@vietguys.biz
>>>>>>>>> *Teams:* chitruong1582@gmail.com
>>>>>>>>> *Address*: 8th floor, HBT Building, 456 Hai Ba Trung
>>>>>>>>> <https://www.google.com/maps/search/456+Hai+Ba+Trung?entry=gmail&source=g> St.,
>>>>>>>>> Tan Dinh Ward,  HCMC.
>>>>>>>>> *Tel*: (028) 7300 8027   ||   *Fax*: (028) 39311998   ||
>>>>>>>>> *Website*: www.vietguys.biz
>>>>>>>>> <https://vietguys.biz/?utm_source=newsletter&utm_medium=banner&utm_campaign=vgs_email>
>>>>>>>>>
>>>>>>>>> CONFIDENTIALITY NOTICE: This e-mail, including any attachments, is
>>>>>>>>> for the sole use of the intended recipient(s) and may contain confidential
>>>>>>>>> and privileged information. Any unauthorised review, use, disclosure or
>>>>>>>>> distribution is prohibited. If you are not the intended recipient, please
>>>>>>>>> contact the sender by reply e-mail and destroy all copies of the original
>>>>>>>>> message. The information contained within is confidential and protected
>>>>>>>>> from disclosure. Unauthorized viewing or disclosure of this information is
>>>>>>>>> neither permitted nor authorized. Thank you!
>>>>>>>>> [image:
>>>>>>>>> https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services]
>>>>>>>>> <https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services>
>>>>>>>>>
>>>>>>>>>
>>>>>>>>>
>>>>>>>>> <https://www.avast.com/sig-email?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=webmail>
>>>>>>>>> Virus-free.www.avast.com
>>>>>>>>> <https://www.avast.com/sig-email?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=webmail>
>>>>>>>>> <#m_-6219019062165489937_m_-6834303925134577183_m_1269393488684685586_m_-628959864966273026_m_4228186725074946677_m_-5238729003068775307_m_-8535779716532682756_m_2654129547783430827_m_-5284737438527957213_m_3848370457539263743_m_-1917940977656162056_m_5796082589368495633_m_-6130936989720765232_DAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2>
>>>>>>>>>
>>>>>>>>> On Tue, Oct 20, 2026 at 12:14 PM Shiho Sakaue <
>>>>>>>>> shiho.sakaue@accrete-inc.com> wrote:
>>>>>>>>>
>>>>>>>>>> Chi-san,
>>>>>>>>>>
>>>>>>>>>> Apologies for the additional request, but I have been asked to
>>>>>>>>>> provide the document titled "Strategy & Business Performance Review
>>>>>>>>>> November 2024" that was shared in 2024.
>>>>>>>>>>
>>>>>>>>>> Could you please prioritize sending this over, if possible?
>>>>>>>>>>
>>>>>>>>>> Best Regards,
>>>>>>>>>>
>>>>>>>>>> 2026年10月19日(月) 5:59 Shiho Sakaue <shiho.sakaue@accrete-inc.com>:
>>>>>>>>>>
>>>>>>>>>>> Dear Chi-san,
>>>>>>>>>>>
>>>>>>>>>>> Thank you for your message.
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>> *1. Matter Mentioned in the Parent Company's Board Minutes*⇒ We
>>>>>>>>>>> are currently looking into this.
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>> *2. Supporting Documents for Impairment of Customer-Related
>>>>>>>>>>> Intangible Assets*⇒ As the documentation submitted in previous
>>>>>>>>>>> years was insufficient, we are currently coordinating with Ks Lab. to
>>>>>>>>>>> gather the necessary supporting evidence. We will get back to you once this
>>>>>>>>>>> process is complete.
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>> Apologies for the additional request, but we have received the
>>>>>>>>>>> following items from Ks Lab. Could you please look into them, despite your
>>>>>>>>>>> busy schedule?
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>> *1. Question/Request 1*We have received the attached "VGS_IFRS
>>>>>>>>>>> Package Question List" (containing 11 items, in both Japanese and English)
>>>>>>>>>>> from the audit firm. Could you please provide responses to these by Friday,
>>>>>>>>>>> October 23rd?
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>> *2. Request to resend 2Q documentation*It appears that the file
>>>>>>>>>>> "2Q.26 - VGS - WTB convert IFRS - 30.06.2026 - v2.xlsb" cannot be opened in
>>>>>>>>>>> the audit firm's environment. Could you please resend it in .xlsx format?
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>> Best Regards,
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>> 2026年10月15日(木) 22:43 Chi Trương Thị Mỹ <chi.truong@vietguys.biz
>>>>>>>>>>> >:
>>>>>>>>>>>
>>>>>>>>>>>> Dear Sakaue-san,
>>>>>>>>>>>>
>>>>>>>>>>>> I have received all the information you requested and will
>>>>>>>>>>>> proceed accordingly.
>>>>>>>>>>>>  I will arrange for the signing of an addendum with
>>>>>>>>>>>> EY—involving an additional fee of 6,000 USD—and will provide support for
>>>>>>>>>>>> all audit-related requirements.
>>>>>>>>>>>> However, we have received some questions from EY Vietnam:
>>>>>>>>>>>>
>>>>>>>>>>>> *1. Matter Mentioned in the Parent Company's Board Minutes*
>>>>>>>>>>>>
>>>>>>>>>>>> Ks Lab. mentioned that the parent company's board minutes
>>>>>>>>>>>> include a reference to a possible situation where parties related to VGS
>>>>>>>>>>>> may have operated the business using funds provided by a third party.
>>>>>>>>>>>>
>>>>>>>>>>>> *2. Supporting Documents for Customer-Related Intangible Asset
>>>>>>>>>>>> Impairment*
>>>>>>>>>>>>
>>>>>>>>>>>> Ks Lab. is looking for supporting documents related to the
>>>>>>>>>>>> impairment of customer-related intangible assets recognized by the parent
>>>>>>>>>>>> company in prior years.
>>>>>>>>>>>>
>>>>>>>>>>>> => They asked us to check whether any related documents,
>>>>>>>>>>>> analyses, or emails may still be available. If anyone is aware of such
>>>>>>>>>>>> materials, please let me know.
>>>>>>>>>>>>  I would like to know how Accrete has responded to and
>>>>>>>>>>>> addressed these points, so that I can ensure our replies are consistent and
>>>>>>>>>>>> that the audit report can be finalized without posing any risks to Accrete.
>>>>>>>>>>>>
>>>>>>>>>>>> Best regards.
>>>>>>>>>>>>
>>>>>>>>>>>> *Ms. CHI TRUONG THI MY (CPA)*
>>>>>>>>>>>> Head of Accounting and Finance
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>> *VIETGUYS J.S.C.*
>>>>>>>>>>>> *Mobile Marketing Solutions*
>>>>>>>>>>>>
>>>>>>>>>>>> Mobile: 0939 208 999
>>>>>>>>>>>> Email:  chi.truong@vietguys.biz
>>>>>>>>>>>> Teams: chitruong1582@gmail.com
>>>>>>>>>>>> *Address*: 8th floor, HBT Building, 456 Hai Ba Trung
>>>>>>>>>>>> <https://www.google.com/maps/search/456+Hai+Ba+Trung?entry=gmail&source=g> St.,
>>>>>>>>>>>> Tan Dinh Ward,  HCMC.
>>>>>>>>>>>> *Tel*: (028) 7300 8027   ||   *Fax*: (028) 39311998   ||
>>>>>>>>>>>> *Website*: www.vietguys.biz
>>>>>>>>>>>> <https://vietguys.biz/?utm_source=newsletter&utm_medium=banner&utm_campaign=vgs_email>
>>>>>>>>>>>>
>>>>>>>>>>>> CONFIDENTIALITY NOTICE: This e-mail, including any attachments,
>>>>>>>>>>>> is for the sole use of the intended recipient(s) and may contain
>>>>>>>>>>>> confidential and privileged information. Any unauthorised review, use,
>>>>>>>>>>>> disclosure or distribution is prohibited. If you are not the intended
>>>>>>>>>>>> recipient, please contact the sender by reply e-mail and destroy all copies
>>>>>>>>>>>> of the original message. The information contained within is confidential
>>>>>>>>>>>> and protected from disclosure. Unauthorized viewing or disclosure of this
>>>>>>>>>>>> information is neither permitted nor authorized. Thank you!
>>>>>>>>>>>> [image:
>>>>>>>>>>>> https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services]
>>>>>>>>>>>> <https://www.vietguys.biz/?utm_source=email&utm_medium=banner&utm_campaign=vgs_all_services>
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>> On Thu, Oct 15, 2026 at 8:16 PM Shiho Sakaue <
>>>>>>>>>>>> shiho.sakaue@accrete-inc.com> wrote:
>>>>>>>>>>>>
>>>>>>>>>>>>> Chi-san,
>>>>>>>>>>>>>
>>>>>>>>>>>>> I hope you are doing well.
>>>>>>>>>>>>>
>>>>>>>>>>>>> I am writing to request your assistance with matters relating
>>>>>>>>>>>>> to our financial closing and audit procedures.
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>> ***Background***Although we are currently in the middle of
>>>>>>>>>>>>> the fiscal year, our company has appointed a new audit firm. As a result,
>>>>>>>>>>>>> the new auditors have requested additional reviews and confirmations
>>>>>>>>>>>>> regarding prior-year financial statements and audits, as well as further
>>>>>>>>>>>>> procedures for the current fiscal year.
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>> ***Information to Share***
>>>>>>>>>>>>> ① FY2025 (Year Ended December 2025) Audit Report
>>>>>>>>>>>>> We will provide our new auditors with your company's audit
>>>>>>>>>>>>> report for the fiscal year ended December 2025.
>>>>>>>>>>>>>
>>>>>>>>>>>>> We intend to submit the same documents that were previously
>>>>>>>>>>>>> provided to our former auditors.
>>>>>>>>>>>>>
>>>>>>>>>>>>> Our new auditors may have additional questions or requests for
>>>>>>>>>>>>> clarification. If so, we may need to contact you for further information,
>>>>>>>>>>>>> and we would appreciate your cooperation.
>>>>>>>>>>>>>
>>>>>>>>>>>>> Regarding the audit fees, we understand that EY Vietnam has
>>>>>>>>>>>>> confirmed that no additional fees will be required if the signed audit
>>>>>>>>>>>>> reports and related documents previously submitted to our former auditors
>>>>>>>>>>>>> are shared with our new audit firm.
>>>>>>>>>>>>>
>>>>>>>>>>>>> We therefore plan to proceed on this basis.
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>> ② Q2 Audit
>>>>>>>>>>>>> The Q2 audit by our new audit firm has not yet commenced.
>>>>>>>>>>>>>
>>>>>>>>>>>>> We will submit the Q2 financial information to the new
>>>>>>>>>>>>> auditors. As with the FY2025 report, they may have additional questions or
>>>>>>>>>>>>> requests for clarification.
>>>>>>>>>>>>>
>>>>>>>>>>>>> We would appreciate your assistance should any such questions
>>>>>>>>>>>>> arise.
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>> ③ Q3 Review Requirements
>>>>>>>>>>>>> Following the Q2 audit, we will proceed with the Q3 financial
>>>>>>>>>>>>> closing and related audit procedures.
>>>>>>>>>>>>>
>>>>>>>>>>>>> As Q3 is now subject to a review by our new audit firm, EY
>>>>>>>>>>>>> Vietnam will also need to perform review procedures on your company's Q3
>>>>>>>>>>>>> financial information.
>>>>>>>>>>>>>
>>>>>>>>>>>>> In this regard, we would appreciate your assistance with the
>>>>>>>>>>>>> matters outlined below.
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>> ***Requests for Your Assistance***① Contractual Arrangements
>>>>>>>>>>>>> Although our company has changed its audit firm, we understand
>>>>>>>>>>>>> that the existing engagement agreement with EY Vietnam can remain in
>>>>>>>>>>>>> effect, as it does not specify the name of the group auditor.
>>>>>>>>>>>>>
>>>>>>>>>>>>> However, since Q3 is now subject to an auditor's review, could
>>>>>>>>>>>>> you please coordinate with EY Vietnam to arrange an addendum to the
>>>>>>>>>>>>> existing engagement agreement covering the additional Q3 review fee of USD
>>>>>>>>>>>>> 6,000?
>>>>>>>>>>>>>
>>>>>>>>>>>>> ② Q3 Review and Audit Schedule
>>>>>>>>>>>>> Our previous understanding was that the Q3 financial
>>>>>>>>>>>>> information would be available around November 4, assuming no review
>>>>>>>>>>>>> procedures were performed by EY Vietnam.
>>>>>>>>>>>>>
>>>>>>>>>>>>> Could you please check with EY Vietnam regarding the revised
>>>>>>>>>>>>> schedule if they perform the Q3 review?
>>>>>>>>>>>>>
>>>>>>>>>>>>> Our new auditors have apparently made an initial inquiry with
>>>>>>>>>>>>> EY Vietnam and were informed that the Q3 review might not be completed
>>>>>>>>>>>>> until around the end of November.
>>>>>>>>>>>>>
>>>>>>>>>>>>> However, we would greatly appreciate it if the reviewed Q3
>>>>>>>>>>>>> financial information could be provided as early as possible, ideally by
>>>>>>>>>>>>> around November 20.
>>>>>>>>>>>>>
>>>>>>>>>>>>> Could you please also discuss this timeline with EY Vietnam
>>>>>>>>>>>>> and confirm whether an earlier completion date would be feasible?
>>>>>>>>>>>>>
>>>>>>>>>>>>> We apologize for the additional work and inconvenience caused
>>>>>>>>>>>>> by these changes and sincerely appreciate your understanding and
>>>>>>>>>>>>> cooperation.
>>>>>>>>>>>>>
>>>>>>>>>>>>> Thank you very much for your continued support.
>>>>>>>>>>>>>
>>>>>>>>>>>>> Best regards,
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>> --
>>>>>>>>>>>>> ーーーーーーーーーーーーーーーー
>>>>>>>>>>>>> 株式会社アクリート
>>>>>>>>>>>>> 経営管理本部 財務経理部 部長
>>>>>>>>>>>>> 坂上 志歩
>>>>>>>>>>>>>
>>>>>>>>>>>>> 〒101-0052
>>>>>>>>>>>>> 東京都千代田区神田小川町3丁目28-5
>>>>>>>>>>>>> axle御茶ノ水301
>>>>>>>>>>>>>
>>>>>>>>>>>>> TEL：050-5369-3777
>>>>>>>>>>>>> FAX：03-6695-2111
>>>>>>>>>>>>> 携帯：070-1505-7338
>>>>>>>>>>>>> Mail：shiho.sakaue@accrete-inc.com
>>>>>>>>>>>>> URL：https://www.accrete-inc.com
>>>>>>>>>>>>> ーーーーーーーーーーーーーーーー
>>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>> --
>>>>>>>>>>> 株式会社アクリート
>>>>>>>>>>> 経営管理本部 財務経理課
>>>>>>>>>>> 坂上 志歩
>>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>> --
>>>>>>>>>> 株式会社アクリート
>>>>>>>>>> 経営管理本部 財務経理課
>>>>>>>>>> 坂上 志歩
>>>>>>>>>>
>>>>>>>>>
>>>>
>>>> --
>>>> 株式会社アクリート
>>>> 経営管理本部 財務経理課
>>>> 坂上 志歩
>>>>
>>>
>>
>> --
>> 株式会社アクリート
>> 経営管理本部 財務経理課
>> 坂上 志歩
>>
>

-- 
株式会社アクリート
経営管理本部 財務経理課
坂上 志歩