Re: Request for Your Support Regarding FY2025 Audit and Q3 Review
- 日時
- 2026/10/23 11:36:54
- From
- Koji Kabumoto <koji.kabumoto@accrete-inc.com>
- To
- Chi Trương Thị Mỹ <chi.truong@vietguys.biz>
- Cc
- Shiho Sakaue <shiho.sakaue@accrete-inc.com>, LOW CHEONG KEE <ck.low@vietguys.biz>, Yeuyao Chin <yeuyao.chin@accrete-inc.com>
- Message-ID
- CACVUWBALmkrUioecmF08JPK5=HOnwg4MPo9mPqO26XOCu3COSg@mail.gmail.com
- In-Reply-To
- CAJ7f=0t8TwOXM+oUdkH7w_znB0wRb2NuYuwC+JeDS3mBL=++Og@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 / #39
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本文
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>
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> 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
>>
>