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

日時
2026/10/28 17:36:08
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_=WDQ=9JRzKOCMa+1LeTEaFmWTOF1AKTANRwV3fC=yAjA@mail.gmail.com
In-Reply-To
CAJ7f=0s_qv2hwMcHj2SG=m=BEffrgHYo9s1ppcZJP-4Brjs4uA@mail.gmail.com
取込元
監査対応メールエクスポート--shiho.sakaue@accrete-inc.com-KN8xHM.mbox / #95

関連スレッドを表示

本文

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_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