Yinfu Gold Corp. (ELRE) – SEC staff letter
2026-01-15 · Re: Yinfu Gold Corporation Form 10-K for the Fiscal Year ended March 31, 2025 · Accession 0000000000-26-000601 · 1 staff comment(s) issued
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 →
Full letter on EDGAR → · Filing index · All Yinfu Gold Corp. (ELRE) correspondence
Auditor & Audit Report – what to check: Before filing, confirm the audit report is signed, dated, covers all periods presented and the auditor is PCAOB-registered.
Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- Deloitte Roadmap: SEC Comment Letter Considerations (Deloitte · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – EDGAR Full Text Search (SEC · Regulator · Free)