Privacy & Value Inc. – SEC staff letter
2026-01-28 · Re: Form 10-K for the year ended July 31, 2025 · Accession 0000000000-26-001038 · 2 staff comment(s) issued
Auditor & Audit ReportRecently Issued Standards (SAB 74)
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 →
2026-01-28 · Form 10-K for the year ended July 31, 2025 · Comment 2 · Recently Adopted and Recently Enacted Accounting Pronouncements, page F-9 Awaiting / response not in dataset
Staff comment: Please revise to discuss the potential effects of adopting recently issued accounting standards. In this regard, we note your current disclosure addresses accounting standards that were already effective for prior fiscal years from 2018 through 2020, but you state you are still currently evaluating the impact of the guidance. Refer to SAB Topic 11.M. letter →
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