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

日時: 2026/10/20 14:13:55
From: Shiho Sakaue <shiho.sakaue@accrete-inc.com>
To: Chi Trương Thị Mỹ <chi.truong@vietguys.biz>
Cc: Koji Kabumoto <koji.kabumoto@accrete-inc.com>, LOW CHEONG KEE <ck.low@vietguys.biz>
Message-ID: CAJP1j_mKyF+86sX4yooOk_cauxNE-v7RdDz1hyvBur5-8tO94g@mail.gmail.com
In-Reply-To: CAJP1j_mK7o2X5o2_Z=VQhtmmV3nJFz+ZofG1KioiStgjLVRE0w@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 / #883
本文

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
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>> <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>
>>
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>>
>>
>> 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