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

日時
2026/10/23 16:39:10
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
CACVUWBA0HWUqaykpJNrkovxB0R9rM3GAaAJxRoXmtJT4xn-bXg@mail.gmail.com
In-Reply-To
CAJ7f=0u+z1kR4ivn3KigCxpaM5PXqnPssYvxpJWSJou1xRk8WQ@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 / #481

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本文

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_-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
>>>>
>>>