SEC comment letter
SEC correspondence
SEC staff questioned Magnitude International Ltd's accounting for internal control
Letter dated 2026-02-23; published on EDGAR 2026-09-24 — the SEC releases comment letters only after the review closes.
Please tell us why cybersecurity disclosure is not applicable given that Item 16K applies to annual reports on Form 20-F, or amend your filing to include the applicable cybersecurity disclosures. See Instruction to Item 16K of Form 20-F. Exhibits We note the certifications required by Rules 13a-14 and 15d-14 of the Exchange Act have been omitted from your Form 20-F. Please file an amended Form 20-F in its entirety…
Evidence
- Cited sections
- Item 15. Controls and Procedures, page 76, Item 15(a) of Form 20-F. Item 16K. Cybersecurity, page 78
- Direction
- staff to company
- Letter dated
- 2026-02-23
- Published on edgar
- 2026-09-24
- Reviewing
- Magnitude International Ltd Form 20-F for the fiscal year ended April 30, 2025 File No. 001-42770 Dear Lim Say Wei: We have limited our review of your filing to
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- Internal control
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.