Item 8. Financial Statements and Supplementary Data
Item 8. Financial Statements and Supplementary Data.
Our financial statements and the report of our independent registered public accounting firm are included in this Annual Report beginning on page F-1. The index to our financial statements is included in Part IV, Item 15 below.
Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.
On March 16, 2023, Marcum LLP (“Marcum”)
ceased to be the independent auditor of MicroAlgo Inc. (formerly known as “Venus Acquisition Corporation,” either or together
as the “Company”) due to the termination of the engagement letter between the Company and Marcum. And the Company engaged
OneStop Assurance PAC (“OneStop”) as its independent registered public accounting firm on the same date.
From September 30, 2022 through March 16, 2023,
there was no audit report issued by Marcum and there were no disagreements between the Company and Marcum on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the
satisfaction of Marcum would have caused Marcum to make reference to the subject matter of the disagreements in connection with its reports.
On March 16, 2023, the Company engaged OneStop
Assurance PAC (“OneStop”) to serve as its independent registered public accounting firm. The decision to engage OneStop was
approved by the Audit Committee of the Board of Directors of the Company and the Board.
In October of 2022, prior to the consummation
of the business combination between Venus and VIYI, VIYI was in discussion with OneStop in appointing them as the Company’s independent
certified accountants. As part of Onestop’s acceptance process, OneStop performed due diligence work on the financial statements
of VIYI.
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