Auditor & Audit Report
What to check in your filing: Before filing, confirm the audit report is signed, dated, covers all periods presented and the auditor is PCAOB-registered.
6 staff comments from 6 companies. Outcomes: Agreed to revise: 3, Awaiting / response not in dataset: 2, Responded: 1
Mobile-health Network Solutions (MNDR) · 2026-03-25 · Form 20-F for the Fiscal Year Ended June 30, 2025 Filed October 31, 2025 · Comment 1 · Report of Independent Registered Public Accounting Firm, page F-2 Agreed to revise
Staff comment: Please file in an amended Form 20-F, a report from JWF Assurance PAC that fully complies with AS 3101. That is, they should state they audited your balance sheets as of June 30, 2025 and 2024, and the related consolidated statements of operations and comprehensive income, changes in shareholders’ equity, and cash flows for the years ended June 30, 2025 and 2024. They should express an opinion on the financial position of the company as of the balance sheet dates and the results of its operations and its cash flows for the periods then ended. letter →
Company response: We respectfully advise the Staff that we have filed Amendment No. 1 to include an updated report from JWF Assurance PAC that addresses the above. response letter →
WORK Medical Technology Group LTD (WOK) · 2026-03-12 · 20-F filed January 30, 2026 · Comment 1 · Item 19, page 155 Agreed to revise
Staff comment: Please revise the accountant's consent in Exhibit 15.2 to include the complete file number of the Form F-3. Also, please include a consent that covers the audit report on your September 30, 2025 financial statements. See the guidance in Item 6 of Form F-3. letter →
Company response: to the Staff’s comments, our former auditor, WWC, P.C. has revised Exhibit 15.2 to include the complete file number on Form F-3 (File No. 333-289943), filed with the Commission on August 29, 2025 and went effect on September 15, 2025. In addition, our current auditor, HTL International, LLC, has provided their consent in a separate Exhibit 15.3 covering the audit report relating to our consolidated financial statements for the year ended September 30, 2025. We have filed Amendment No. 1 to Form 20-F to reflect these revisions. We appreciate the assistance the Staff has provided with its comments. response letter →
Benitec Biopharma Inc. (BNTC) · 2026-02-24 · Form 10-K for Fiscal Year Ended June 30, 2025 · Comment 1 · Report of Independent Registered Public Accounting Firm, page F-2 Agreed to revise
Staff comment: We note the signature of Baker Tilly US, LLP has been omitted from their audit report. Please amend your filing to provide a signed audit report. Refer to Rule 2-02(a)(2) of Regulation S-X. letter →
Company response: to the Staff’s comment, the Company is filing today Amendment No. 1 (the “Amendment No. 1”) to its Annual Report on Form 10-K for the year ended June 30, 2025 (the “Original 10-K”) to include a conformed signature on the audit report that was included in its Original 10-K. As indicated in the Explanatory Note to Amendment No. 1, the conformed signature on the audit report was inadvertently omitted from the version that was originally filed with the Original 10-K. The signed audit report was provided to the Company by Baker Tilly US, LLP prior to the filing of the Original 10-K. Please feel free to contact me at 323-388-2352 or mboston@benitec.com if there are any further questions. response letter →
Privacy & Value Inc. · 2026-01-28 · Form 10-K for the year ended July 31, 2025 · Comment 1 · Report of Independent Registered Public Accounting Firm, page F-1 Awaiting / response not in dataset
Staff comment: Please amend to provide an audit opinion for the most recent two fiscal years, as presented in your financial statements. In this regard, the current opinion does not opine on the financial statements for the fiscal year ended July 31, 2024. Refer to Item 8-02 of Regulation S-X. letter →
Yinfu Gold Corp. (ELRE) · 2026-01-15 · Yinfu Gold Corporation Form 10-K for the Fiscal Year ended March 31, 2025 · Comment 1 · Report of Independent Registered Public Accounting Firm, page F-2 Awaiting / response not in dataset
Staff comment: Please amend the filing to have your auditor include an audit report that covers both periods presented in the audited financial statements in the format required by PCAOB Auditing Standard 3101. Refer to Rule 2-02 of Regulation S-X. letter →
MOHAWK INDUSTRIES INC (MHK) · 2025-12-19 · Form 10-K for the fiscal year ended December 31, 2024 Filed February 20, 2025 · Comment 1 · Critical Accounting Policies, page 33 Responded
Staff comment: We note that you recorded material goodwill and intangible asset impairment charges in prior periods. We also note that the assessment of goodwill for impairment is identified by your auditor as a critical audit matter in their audit report. Based on the continued materiality of goodwill and intangible assets to your financial statements, underlying negative operating trends, and the fact that your net book value exceeds your market capitalization, please more fully explain to us how you determined the estimated fair values of your reporting units exceed their carrying values. In addition, to the extent you conclude an impairment charge that could materially impact your financial statements… letter →
Company response: As described in Critical Accounting Policies in the Company’s Form 10-K for the fiscal year ended December 31, 2024, the Company has identified Global Ceramic, Flooring North America (“Flooring NA”) and Flooring Rest of the World (“Flooring ROW”) as its reporting units for the purposes of allocating goodwill as well as assessing impairments. As of the Company’s 2024 annual goodwill impairment testing date, which was the first day of the fourth quarter of 2024 (the “2024 Annual Impairment Test Date”), the Company completed quantitative goodwill impairment tests (the “Annual Impairment Tests”) and determined that the estimated fair values of its reporting units with goodwill exceeded their… response letter →
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