Liquim Limited ACN 641 620 368 advises that, following ASIC’s consent under section 329 of the Corporations Act 2001, HLB Mann Judd has resigned as auditor of the Company with effect from 20 May 2026.

The Board has appointed, or proposes to appoint,  Elderton Audit (Pty) Limited as auditor of the Company to fill the vacancy, subject to completion of all required corporate and regulatory formalities.

This decision to change was made to reduce costs while maintaining the required level of audit services.

We confirm that :

• There are no disagreements between HLB Mann Judd and the management or directors of Liquim of the Public Company (as defined in RG26)
  
  
• There are no reasons that give rise to an inability to complete any audit under the Corporations Act 2001 or the National Consumer Credit Protection Regulations 2001 or National Consumer Credit Protection Regulations 2010.
  
  
• The only reason for this change is financial, as stated above, and follows a Board review of the Company’s audit requirements, service providers and associated costs.

We thank HLB Mann Judd for their services.