SIMON & EDWARD, LLP

1. A partner on your engagement A principal leads your team and answers your calls. Personal attention does not depend on the size of your company.

A partner leads your engagement team and is easy to reach, so you always know who is responsible for your audit or filing and can call them directly. Our local teams also work with colleagues across our international practice, which gives you the insight of every practice area, not only the one assigned to your account.

A partner leads every engagement

• Local teams backed by colleagues across our international practice
• The same personal attention for every client, whatever its size or location

2. Experience with U.S. listings Our partners have decades of experience in SEC reporting, IPOs and cross-border Asia accounting. We have supported 20+ IPO and 10+ SPAC engagements since 2023.

In recent years our international practice has focused on companies that are publicly traded or preparing to trade on U.S.-regulated exchanges, with a strong focus on Asia and the Chinese market. We advise as auditors and consultants on:

• Initial public offerings and registration statements
• Reverse mergers and SPACs
• Private placements and PIPE transactions
• Compliance reporting
• Privatization of public companies
• Other non-traditional funding methods

Our team also works efficiently at SPAC audit and De-SPAC transactions.

Our partners bring decades of experience to this work. Sundra Zhao has more than 20 years in SEC reporting, IPOs and cross-border Asia accounting. Jessica Lin has more than 25 years auditing companies in the United States, China and Taiwan. Benjamin Chung has 22 years of assurance experience, has founded and sold two PCAOB firms, and has served as a public-company CFO.

3. Bilingual team with Big Four experience Our staff are bilingual. Most of our partners and managers have Big Four experience.

Our bilingual team makes it easier to work together, with no delays or misunderstandings between your team and ours. Because most of our partners and managers have Big Four experience, you get large-firm training with the personal access of a smaller firm.

4. Integrity and responsiveness

We have one mission: to give every client extraordinary service that reflects our commitment to professional integrity. We answer promptly, give each client the personal attention it needs wherever it is located, and build long-term relationships through teamwork and leadership in our field.

5. Experience across industries

Our clients come from a wide range of industries. Our team works with companies in software development and sales, construction, energy and mining, entertainment, financial services, food and beverage, hospitality, import and export, manufacturing, media and communication, pharmaceuticals, professional services, real estate, and retail and wholesale.