Hiru Corporation (ID) (HIRU)

Ghazi AlBouli, thats all you need to know who is pulling all of the strings behind HIRU. He acquired the shell from dimwit, put his buddy sheiky in as the strawman CEO, then proceeded to work the pump.

nice to see you here Orca

Nigerian Auditor H-1B visa application

Lists "Prevailing Wage Rate $37.06 per hour"
https://h1bgrader.com/h1b-sponsors/victor-mokuolu-cpa-pllc-1kzvoymj2m/lca/2025/lca-details/I-200-25078-787013

A standard full-time job has 2,080 working hours per year. This is calculated by multiplying a typical 40-hour workweek by 52 weeks.

2,080 x $37.06= $77,084.80 per year...before taxes. That's what an entry level CPA reportedly earns yet his job title is ''EXPERIENCED AUDIT ASSOCIATE."

Named on 7 pages of filings

https://rasr.pcaobus.org/Firms/FirmSummaryPublic.aspx?FirmID=652E045C0989498A0CB8A7098CC0E3E6

There was a hearing where Roxanna Green as you know testified by Zoom. The court is tasked with ruling on two motions and a counterclaim. One motion filed by Miro is requesting that the court appoint a limited receiver, or a corporate monitor over Hiru's stock ledger, share issuance, and transfer-agent functions. As you also now know Roxanna Green's testimony was harmful. So seeing their sudden audit announcement I saw that as court damage control, public relations also. Below is the motion.



IN THE CIRCUIT COURT OF THE FIFTEENTH JUDICIAL CIRCUIT IN AND FOR PALM BEACH COUNTY, FLORIDA CIVIL DIVISION HIRU CORP., Plaintiff, v. BAYERN INDUSTRIES LLC, et al., ______________________________________/ Case No.: 50-2026-CA-000162-XXXA-MB Division: AK Defendants.

DEFENDANTS’ EMERGENCY MOTION FOR APPOINTMENT OF A LIMITED RECEIVER OR, ALTERNATIVELY, A CORPORATE MONITOR OVER HIRU’S STOCK LEDGER, SHARE-ISSUANCE, AND TRANSFER-AGENT FUNCTIONS

1. Defendants/Counterclaimants BAYERN INDUSTRIES LLC (“Bayern”), MIRO Z (“Miro”), and ANDREA ZECEVIC (“Andrea”) move on an emergency basis for appointment of a limited receiver or, at minimum, a corporate monitor with narrowly tailored authority over HIRU’s stock ledger, share-issuance machinery, preferred conversions, treasury movements, and transfer-agent communications. Defendants do not seek to place HIRU’s entire business into receivership. They seek targeted equitable control over the very machinery HIRU is using to change the subject matter of this litigation while this case is pending.

2. This is precisely the kind of extraordinary situation that justifies extraordinary but measured interim relief. HIRU’s own annual report shows that it increased outstanding common shares from 4,462,000,000 to 6,960,000,000 in one year; issued 2,498,000,000 shares to insiders, affiliates, and purported consultants; converted 1,050,000 preferred shares into 1,050,000,000 common shares after changing the conversion ratio; issued 515,000,000 shares to the person identified with its accounting or auditing function; paid 50,000,000 shares to a key corporate witness; and purported to “rescind” Bayern’s $1.4 million loan agreement and remove related instruments from the company’s books while this case remained pending.

3. No private corporate actor should be allowed to keep altering the stock ledger, transfer records, and capital structure under those circumstances. If the Court concludes that a full limited receivership is more than necessary, it should at minimum appoint a neutral corporate monitor with veto power over further stock-ledger events unless approved by the Court. I.

CERTIFICATION OF EMERGENCY

4. The motion is emergent because HIRU is still in possession of the instruments of harm: the corporate books, the shareholder ledger, the board’s claimed issuance authority, the preferred-share conversion rights, and the continuing ability to instruct Empire Stock Transfer, Inc. to process further transactions. Once those steps occur, the resulting dilution and ledger contamination become increasingly difficult to unwind with confidence.

II. FACTUAL BASIS FOR TARGETED CUSTODIAL RELIEF

5. HIRU’s annual report states that HIRU is a Georgia corporation now operating from Doha, Qatar. It identifies Chairman/CEO Khalid Nasser A.S. Al-Thani in Doha, Secretary Roxanna Green in Georgia, and COO Ian Charles Thorp and CFO James Peter Thorp in the United Kingdom. HIRU also describes itself as a holding company operating from Qatar and states that its offices are in Doha.

6. The same report discloses the 2025 insider and consultant issuances set out in Defendants’ temporary-injunction motion, totaling 2,498,000,000 shares. It also discloses that the company ended 2025 with 6,960,000,000 common shares outstanding and 3,950,000 preferred shares outstanding.

7. Most troublingly, HIRU’s annual report reflects a collapse of ordinary internal checks. Roxanna Green, the corporate secretary and key witness presented by HIRU, received 50,000,000 shares. The person identified as “Yousef Abdallah” of F&Y Auditors and Chartered Accountants in Doha is associated in the same filing with the receipt of 515,000,000 shares. HIRU’s preferred shareholder received 1,050,000,000 common shares through a preferred conversion after the conversion ratio was reduced from 1:20,000 to 1:1,000.

8. The annual report also states that HIRU “processed with the rescission” of the $1.4 million loan agreement connected to Bayern and that the instrument was “transferred in 10/29/2024 to the benefit of the Libyan International Assets Holding LTD (UK).” The same filing says that, by December 31, 2025, there were “no convertible notes or instruments or similar in the books of the company.” HIRU thus admits it has been using its own internal records to extinguish or rewrite the rights at issue while asking this Court to adjudicate those rights.

9. The financial statements additionally show accounts payable, loans, and notes payable being removed from the books as part of the restructuring, while the company simultaneously reports a $47,222,000 shareholder current account tied to the chairman/CEO’s contribution of mining concession rights. In short, liabilities are coming off the books while equity is moving outward to insiders and favored recipients.

III. LEGAL AUTHORITY

10.Florida law recognizes that appointment of a receiver is an extraordinary remedy, but it also recognizes that the power to appoint a receiver is inherent in a court of equity when necessary to preserve property and prevent waste, loss, concealment, or frustration of the court’s ability to do justice. Tampa Waterworks Co. v. Wood, 97 Fla. 493, 121 So. 789 (1929); Edenfield v. Crisp, 186 So. 2d 545, 548-49 (Fla. 2d DCA 1966). Rule 1.620 confirms that applications for receivers are governed by the notice requirements applicable to injunctions under Rule 1.610. Fla. R. Civ. P. 1.620(a). Further relief based on a declaratory claim may also be granted by motion when necessary or proper. § 86.061, Fla. Stat.

11.Florida courts repeatedly caution that receivership should be used only where necessity is shown. That caution helps Defendants here, not HIRU. Defendants are not seeking to displace all management. They seek a limited receiver or neutral monitor over the narrow set of functions currently being abused: share issuances, conversions, cancellations, treasury movements, transfer-agent instructions, and stock-ledger maintenance. A tailored appointment of that kind addresses the necessity problem head-on and is materially less intrusive than a whole-company receivership.

12.Federal cases are persuasive in the same direction. Federal courts treat a receiver as an ancillary equitable remedy available when there is a valid claim, probable fraudulent or wrongful conduct threatening the property at issue, imminent danger that the property will be concealed, lost, or diminished in value, inadequacy of legal remedies, and a likelihood that the appointment will do more good than harm. National Partnership Inv. Corp. v. National Hous. Dev. Corp., 153 F.3d 1289, 1291-92 (11th Cir. 1998); Santibanez v. Wier McMahon & Co., 105 F.3d 234, 241-42 (5th Cir. 1997). Those considerations strongly favor relief here.

13.Because HIRU’s own filing states that it is a Georgia corporation, Florida’s foreigncorporation statute directs that Georgia law governs HIRU’s internal affairs. See § 607.15015, Fla. Stat. Georgia law, in turn, recognizes misapplication or waste of corporate assets as a ground for judicial dissolution, O.C.G.A. § 14-2-1430(2)(D), and authorizes appointment of a receiver or custodian in a judicial dissolution proceeding after notice and hearing, O.C.G.A. § 14-2-1432(a). The Georgia Supreme Court has affirmed use of a corporate custodian in a dissolution proceeding. Black v. Graham, 266 Ga. 154, 464 S.E.2d 814 (1996). Defendants do not contend that the Georgia dissolution statute is the exclusive source of this Court’s authority; they cite it because it confirms that the domiciliary law itself treats this kind of stock-control abuse as serious enough to warrant custodial relief.

IV. ARGUMENT
A. The Stock Ledger and Issuance Machinery Are the Res in Controversy.

14.The first question is whether the stock ledger, issuance process, and transfer-agent interface constitute property or a res worthy of equitable protection. They do. This case is not merely about abstract damages. It is about the existence, validity, restriction status, and economic and voting significance of specific HIRU shares and the contractual instrument that allegedly gave rise to them. When HIRU changes the ledger, issues new shares, converts preferred stock, removes notes from the books, or directs Empire to process transfers, it is altering the very subject matter of the dispute.

B. HIRU’s Own Disclosures Show Imminent Danger of Further Loss, Alteration, and Waste.

15.The second question is whether that res is in imminent danger of being lost, materially altered, or diminished in value. Again, the answer is yes. HIRU’s own annual report establishes that the company massively diluted the common stock in 2025, changed the preferred conversion ratio, processed a billion-share preferred conversion, and claimed to have rescinded Bayern’s instrument and removed similar instruments from the books. No court should assume, on this record, that HIRU will voluntarily stop.

16.The third question is whether existing management can be trusted to preserve the status quo without neutral supervision. The record says no. The corporate secretary whose testimony HIRU relied upon received 50,000,000 shares. The person identified with the company’s audit/accounting function received 515,000,000 shares. HIRU’s own books reflect that the company is willing to rewrite its liabilities and capital structure while this suit is pending. That combination of conflicts, opacity, and self-help is exactly why equity intervenes.

17.The fourth question is whether legal remedies are adequate. They are not. A later damages award cannot reconstruct with confidence which shares would have existed, which conversions would have occurred, what the proper ledger should have shown, what percentage ownership Bayern should have held, or how many further stock-ledger events would have taken place absent judicial intervention. The longer HIRU remains free to continue, the murkier the record becomes and the harder it will be to unwind the transactions.

C. A Neutral Limited Receiver or Monitor Is Necessary Because Legal Remedies Alone Are Inadequate.

18.The fifth question is whether a less drastic remedy than receivership will suffice. Defendants have already proposed one: a corporate monitor with narrow, defined powers over stock-ledger events. But some neutral supervisory mechanism is indispensable. A simple injunction alone, though necessary, leaves compliance in the hands of the very management group that has already demonstrated a willingness to keep changing the books while litigation is pending. By contrast, a limited receiver or monitor provides an independent set of eyes at the only point that matters—the transfer-agent and stock-ledger interface where the harm is implemented.

19.A limited appointment will do more good than harm. Defendants do not ask the Court to put a stranger in charge of mining operations, staffing, bank accounts, or ordinary vendor relationships. They ask the Court to interpose a neutral fiduciary only between HIRU and the machinery used to issue, convert, cancel, transfer, recycle, or re-register stock. That limited appointment will preserve the status quo, protect all shareholders, and materially reduce the risk of spoliation or further self-dealing while leaving HIRU’s ordinary business affairs otherwise intact.

20.A limited receiver or monitor is especially appropriate because the alternative remedy sought in the companion injunction motion depends on faithful compliance by HIRU and Empire. If the Court concludes that HIRU’s recent conduct has forfeited the presumption that it can be trusted to self-police, then neutral supervision becomes not merely helpful but necessary.

V. SCOPE OF THE REQUESTED APPOINTMENT

21.Defendants respectfully request that the Court appoint a qualified limited receiver or, alternatively, a corporate monitor with authority to: (a) obtain and preserve from HIRU and Empire a certified copy of the complete shareholder ledger and all transfer-agent records from January 1, 2024 to the present; (b) review, approve, or disapprove any proposed issuance, conversion, cancellation, treasury transfer, legend removal, transfer, or registration change involving HIRU stock pending further order of the Court; (c) receive copies of all communications between HIRU and Empire relating to stock-ledger events and transfer instructions; (d) examine the documentary basis, consideration, and approvals for the 2024-2026 issuances and conversions reflected in HIRU’s annual report; (e) report promptly to the Court regarding any attempted noncompliance; and (f) make recommendations concerning any additional measures needed to preserve the status quo.

22.The Court may also direct that no stock-ledger event shall be effective unless countersigned or approved in writing by the limited receiver or monitor, with emergency applications for corporate action to be presented to the Court on shortened notice if necessary. That relief is targeted, practical, and proportional to the misconduct shown in HIRU’s own filings.

VI. RELIEF REQUESTED

A. Appoint a qualified limited receiver or, alternatively, a corporate monitor over HIRU’s stock-ledger, share-issuance, preferred-conversion, treasury-transfer, and transfer-agent functions pending final adjudication;

B. Vest that neutral with the powers described above, including access to HIRU’s books and records and all relevant Empire materials;

C. Direct HIRU and Empire to cooperate fully and immediately with the appointment and to preserve all related records;

D. Set this motion for expedited evidentiary hearing at the earliest available time;

E. Grant such other and further relief as the Court deems just and proper.

Respectfully submitted,

LAW OFFICES OF ANDRE G. RAIKHELSON, LLC Counsel for Defendants/Counterclaimants 7000 W. Palmetto Park Road, Suite 210 Boca Raton, Florida 33433 Telephone: (954) 895-5566 E-mail: arlaw@raikhelsonlaw.com /s/ Andre G. Raikhelson ANDRE G. RAIKHELSON, ESQ. Florida Bar No.: 123657 CERTIFICATE OF SERVICE I HEREBY CERTIFY that a true and correct copy of the foregoing was served via the Florida Courts E-Filing Portal and/or by e-mail on all counsel of record on this ____ day of ____________, 2026. By: /s/ Andre G. Raikhelson ANDRE G. RAIKHELSON, ESQ.

HIRUs lawyer 👇🏽 explaining to the judge how the Nigerian audit is perfectly consistent with the high-order cognition demonstrated by the Qatari accountant who:
🧙 magically wiped out $2.7m in cash with no explanation
🧙 magically created a $300k payment “from the company” that didn’t come from a company bank account because the company doesn’t have a bank account because they owe $6,000,000 to a bank 🤣
🧙 magically created an elaborate set of “numbers” on restated financials (imo) designed to obfuscate the lack of salaries, lack of revenue, and lack of any credible explanation of what’s actually going on with this “mining” company😰

On 5/22/26 Roxanna "engaged" a sketchy Nigerian CPA to audit the books of her HW*AL from 2024, 2025 and her as yet incomplete 202.
https://www.otcmarkets.com/stock/HWAL/news/HWAL-Inc-Engages-PCAOB-Auditors-VM-CPA-FIRM?id=522520

THEN

On 7/7/2026 --2 days ago-- she announces he has been "engaged to audit HIRU for 2024-2025."
https://www.otcmarkets.com/stock/HIRU/news/AMEEREX-CORPORATION-ENGAGES-------PCAOB-REGISTERED-AUDITOR-VM-CPA-FIRM-TO-AUDIT-2024-AND-2025-FINANCIAL-------STATEMENTS?id=527509

As I pointed out earlier, I recall that stunt being used by one of Roxy's scam-buddies. He told the SEC he had "engaged" an auditor. But when the SEC followed up the auditor told them all he had gotten was a ''letter of engagement''---not the $2,000 retainer fee nor any records with which to audit. The SEC promptly revoked his ticker.

I'm sure her auditor is fast, cheap and likely willing to produce whatever results the client wants.

She could also take a page from her former Serbian President/Chairman and finance all operations with bogus Nigerian lottery lottery winnings!

https://investorshub.advfn.com/boards/read_msg.aspx?message_id=177558581

The Florida case exposed a long list of regulatory compliance violations - directly admitted by ToxicRoxy under oath:

Violation: zero documentation backing up numerous “consulting agreements” resulting in share issuance and massive dilution

Violation: only FoxyRoxy and the FakeySheikhy attended a November 2025 special directors meeting in which huge stock grants were authorized without the required quorum of officers

Violation: zero backup for the unilateral restriction and attempted rescission of 380m shares to Bayern. HIRU should have requested a court order to make this action legitimate.

Concerning: 56% dilution and Roxy admits no one is keeping track of the sale of those shares. In fact, they’ve all been pushed to DTC and most of them are in the float minus one grant to the “accountant.”

Violation: HIRU’s own records on stock issuance do not reconcile with certified disclosures. This includes Roxy‘s grants to herself.

Concerning: issuing 515m shares to the company’s accountant (that’s $2.3m at issuance date and $4.9m at top) “ approved by a single conflicted director, and outside every Safeharbor is probable wrongful conduct that threatens the integrity of the very property issue”

Concerning: HIRU continues to hold convertible preferred shares using the same transfer agent with constant corrections to the company minutes outside the court’ view. “the danger of further unsupervised ledger changes is present in ongoing.”

Violation and Concerning: Roxy admits to lying on disclosures as she is a convicted felon. When she’s asked why she didn’t tell them the first time they asked, she said she forgot about it, and then admitted to taking medications which affect her memory. 🤯

That’s a laundry list that will get Roxy kicked out of the OTC at some point.

She’s incompetent, negligent, a convicted felon, and on drugs (IMO based on what I’m reading in the court case)

Toxic

NFA DYOR

Oh really???"Companies on the OTC Markets must regularly disclose comprehensive business and financial information through the OTC Disclosure & News Service. Their guidelines strictly require all issuing companies, officers, and directors to report past 5 to 10-year legal and disciplinary histories, including any indictments, criminal proceedings, fraud convictions, or pending investigations If your query relates to a corporate director, officer, or sponsor submitting a background check or OTC Markets filing, failure to disclose required civil or criminal actions can result in the immediate removal of the associated company from the exchange or denial of services
Roxanna reportedly just confessed under oath to not reporting a ''felony traffic'' conviction because medication caused her to she ''forget." She has also chosen not to disclose --as required-- that she has been "the subject of" a "criminal proceeding" and "pending investigation" resulting from her arrest for burglary and theft over a year ago.

I'm certainly no legal expert but this strikes me as potentially quite problematic in light of the sanctions OTC warns about above.

Who knows if a major news release will come or not. Everyone here has different perspectives, ways they invest, and "pain tolerance". Some are waiting, some are accummulating, some are trying to suck out people's shares, etc. The only thing we can know for sure about the internet is that we don't know anything for sure. You have to learn to "read between the 'bytes'" We'll see...................

That’s completely fair. Your perspective is your own, and focused on financial gain.

My perspective is anti-scammer whether that’s warning potential bottom feeders, or HODLers who think a turnaround is coming.

This scam round for HIRU was particularly gruesome for investors:
🤯 insane dilution for nothing
🤓 negligent handling of a court case which has resulted in a CRIPPLING LIABILITY of $6m and counting

Last scam round, a HODLer (and I was a big one, still am a small one) could sit and bottom watch with little disturbance.

But now:
😰 abandonment price is A LOT LOWER at .0003 due to dilution
😰 high probability of reverse split which will hit HODLers hard

Post-abandon and post-RS is the time to play this one again - maybe 12-18 months from now.

SO LET ME GET THIS STRAIGHT.I BRUSH AT .0009 AND THE STOCK GOES TO .0012???WTF??LOL.
Buy/Sell Ratio
Buy: 8,592,611Neutral: 6,090,688Sell: 3,926,900
Time Price Size Type B/S Bid Price Ask Price Buy Ind. Total Volume Num Exch.
12:55:35 0.0011 2,000,000 Buy 0.001 0.0011 18,610,199 19 nasd
12:55:30 0.00105 10,000 0.001 0.0011 16,610,199 18 nasd
12:55:30 0.0011 10,000 Buy 0.001 0.0011 16,600,199 17 nasd
12:55:30 0.00105 319,726 0.001 0.0011 16,590,199 16 nasd
12:55:30 0.0011 319,726 Buy 0.001 0.0011 16,270,473 15 nasd
12:50:40 0.00105 500,000 0.001 0.0011 15,950,747 14 nasd
12:49:18 0.0011 1,500,000 Buy 0.001 0.0011 15,450,747 13 nasd
12:47:22 0.001 250,000 0.001 0.001 13,950,747 12 nasd
12:47:21 0.001 525,000 0.001 0.001 13,700,747 11 nasd
12:47:15 0.00095 4,475,962 0.0009 0.001 13,165,747 9 nasd
12:47:15 0.001 10,000 Buy 0.0009 0.001 8,689,785 8 nasd
12:47:15 0.001 4,475,962 Buy 0.0009 0.001 8,679,785 7 nasd
12:47:15 0.00095 10,000 0.0009 0.001 13,175,747 10 nasd
12:32:16 0.001 76,923 Buy 0.0009 0.001 4,203,823 6 nasd
12:14:21 0.0009 2,000,000 Sell 0.0009 0.001 4,126,900 5 nasd
10:55:21 0.0009 1,000 Sell 0.0009 0.001 2,126,900 4 nasd
10:13:30 0.001 100,000 Buy 0.0009 0.001 2,125,900 3 nasd
09:57:52 0.0009 1,925,900 Sell 0.0009 0.001 2,025,900 2 nasd
09:30:00 0.001 100,000 Buy 0.0009 0.001

HIRU is one of the easiest penny stocks to trade, it is always engulfed in some kind of drama. This is just the latest. If this fails it will be back for another round of money making time periods.
Many of us here have been in HIRU for years, Don't care if you go back and check my post as I admitted to flipping this stock. I also bashed Our previous water company owners for not giving us all the things promised , but to waste every day of my life getting on a board which I have no share in seems pretty dumb to me. When you hear someone say "That means you have another 70% decline in front of you if you’re still holding." you know they are just jealous we made money and they did not. Pay no attention to it. Many of us here bought in at .0004 and sold some at its all-time high but we are not down 70% we are up 30% so please stop spreading the doom and gloom. You can do all the research you want on the court case or the Foxy Roxy drama or even the debatable Shiek but you can not deny the money made on this stock if it is played like any other penny stock.

Press Release = price 20% down to trips on weak volume

This is what “getting dumped on by insiders” looks like.

There is a small army of career scammers aging 2,000,000,000 shares and ready to chew the market cap down to the abandonment value of ~2m.

That means you have another 70% decline in front of you if you’re still holding.

Get Out and Stay Away from HIRU imo nfa dyor glta

Marked_Safe from trading $Hiru based on anecdotal supposition.

I'm still watching this one from the sidelines. There seems to be a lot of optimism, but I'd rather wait for more confirmed business progress and financial results before making any investment decision. For me, strong fundamentals matter more than short-term hype.

CPA Mokoulo's H-1B visa. Ironic that this obscure Nigerian accountant was tapped to ''audit'' Trump's crypto related Alt5 Sigma since the immigrant obsessed POTUS did this--

The Trump administration has enacted and proposed major overhauls to the H-1B visa program, replacing the random lottery with a wage-weighted selection rule and strictly enforcing higher prevailing wage requirements. A previously introduced $100,000 fee for new H-1B applicants was struck down by a federal judge, though the administration is currently appealing the decision. https://ogletree.com/insights-resources/blog-posts/trump-administration-appeals-ruling-striking-down-100000-h-1b-fee-requirement/ 4 hours ago---money laundering in Rawanda https://thelogic.co/briefing/trump-backed-ai-financial-in-talks-to-sell-canadian-payments-firm-alt5-sigma/

This in 2025 https://www.sec.gov/Archives/edgar/data/862861/000164117225026082/form8-k.htm

This TODAY https://www.wsj.com/business/deals/trump-backed-company-behind-family-crypto-wealth-in-talks-to-sell-core-business-59a2c1c5

No excuses necessary.
It appears that HIRU PR was a total dud.
Buyer beware.
I wonder what excuses team FUD will have on this one....Bahaha

Ah, I keep forgetting it's not Federal. Most, if not all the ones I've gotten as deep as you are now, have been Federal.
And I now see what you are saying about why Hiru would launch their own Audit.
I feel like you are firm in your understanding of the facts.
Thank You for Sharing.

3 auditing firms in 6 weeks, Alt5 Sigma's financial report in crisis and facing delisting

Dec 29, 2025



Original author: Zhao Ying

Original source: Wall Street Watch

"Trump Coin Circle Assets" Alt5 Sigma is facing financial reporting chaos and potential delisting risks, having changed three auditing firms in six weeks, and company executives have also recently resigned.

On Tuesday, the Financial Times reported that the auditing firm Victor Mokuolu CPA PLLC, hired by the cryptocurrency company Alt5 Sigma associated with the Trump family earlier this month, had its license expire in August. After the Financial Times inquired about this issue, Alt5 Sigma dismissed the auditing firm on Christmas Day and appointed LJ Soldinger Associates as its third auditing firm.

The Las Vegas-based company struck a deal with Trump's family’s World Liberty Financial in August this year to purchase and hold a significant amount of $WLFI tokens, with Eric Trump subsequently joining the board as an observer. However, since the announcement of the deal, the company has failed to timely release its quarterly financial reports and is facing a threat of delisting from Nasdaq.

The chaotic state of Alt5 Sigma is reflected not only in the frequent changes of auditors but also in the recent departures of company executives, including Chief Financial Officer Jonathan Hugh, who joined during the Trump transaction and left three months later, and Chief Executive Officer Peter Tassiopoulos, who departed in October.

The auditor's license expiration has triggered a series of problems.

The fired auditing firm Victor Mokuolu CPA PLLC had its license expire in Texas in August, and under state regulations, the company was prohibited from conducting audit work until its license was renewed. Although company founder Victor Mokuolu updated his personal CPA license on August 31, as of December 26, the company's license had not yet been renewed by the Texas State Board of Public Accountancy (TSBPA).

The auditing firm previously faced regulatory penalties for repeatedly failing to submit regulatory filings on time. The U.S. Public Company Accounting Oversight Board (PCAOB) fined it $30,000 in 2023 for failing to report its audits of six publicly traded companies within the required 35 days. Texas regulators imposed an additional fine of $15,000 last year for the same violations.

The auditing firm received a failing grade in the 2023 peer review of the accounting industry and has been struggling to rectify related deficiencies for more than two years. According to recent regulatory filings, the company has listed 30 small-cap audit clients.

The tumultuous period following the Trump transaction.

During the tumultuous period when Alt5 Sigma appointed and subsequently fired Victor Mokuolu CPA PLLC on December 8, the company was undergoing severe upheaval. The company currently defines itself as 'a fintech company with a pioneering $WLFI digital asset custody strategy.'

The Trump transaction in August promised that the company would buy and hold a significant amount of World Liberty Financial's WLFI tokens, and this cryptocurrency project of Trump also became an investor in Alt5Sigma. As of December 8, Alt5Sigma held approximately 7.3 billion WLFI tokens, valued at around $1.1 billion, and Trump's cryptocurrency project also became an investor in Alt5Sigma.

Since the Trump transaction, Alt5 Sigma's chairman has been Zack Witkoff, a co-founder of World Liberty Financial and son of Steve Witkoff, the special envoy for Trump’s peace negotiations.

There have been significant adjustments in the company's upper management in recent months, with Chief Financial Officer Jonathan Hugh, who joined during the Trump transaction, leaving three months later, and Chief Executive Officer Peter Tassiopoulos departing in October. Board member David Danziger resigned last month, leading to the company’s violation of requirements concerning the size of the audit committee and accounting expertise.

Delays in financial reporting and delisting threats.

Alt5 Sigma is facing a threat of delisting from Nasdaq due to its failure to timely submit its quarterly financial report by the end of September. The company has attributed some of the delays to the 'timeliness and responsiveness' of its former auditor, who officially resigned in November.

Alt5 Sigma was restructured in July 2024 from the biotechnology company JanOne, which had previously focused on developing 'innovative solutions to end the opioid epidemic.' JanOne merged with Alt5 Sigma and renamed in the same month. JanOne had previously rebranded in September 2019, and prior to that, the company was known as Appliance Recycling Centers of America.

Alt5 Sigma stated that the company provides financial infrastructure to enable traditional financial institutions to integrate with the digital asset economy.

In August this year, Alt5 Sigma disclosed to U.S. regulators that its Canadian subsidiary and the group's former leader were found guilty by a Rwandan court in May of 'crimes including illegal enrichment and money laundering.' Alt5 Sigma Canada and Andre Beauchesne appealed to the High Court of Kigali, Rwanda, in June, and the case is still under judicial review. Both Alt5 Sigma Canada and Beauchesne deny any wrongdoing and maintain that they are victims of fraud.

This is not a Federal case. Not on Pacer. This fight is in a Florida State Circuit Court. I track it manually through the Florida eCaseView portal. The court did not order an audit. I am suggesting it's a pre-emptive tactic by Hiru to show the Court they are in compliance. Miro is attempting to have the court appoint an independent monitor to control certain shares, and Hiru wants to avoid that.

Well I did discuss this before that the funds did not come from Hiru. Hiru never used a single penny of its own corporate cash for that deposit. You are hitting the nail on the head.

The non-cash asset was contributed entirely by an unnamed backing shareholder behind the curtain. Because the cash didn't come from the public treasury, the backing shareholder holds all the leverage. If the deal defaults because Hiru’s domestic banking channels remain choked by lawsuits, the funder doesn't have to fight a mining company to get cash back out of escrow.

They simply withhold the final signature, let the offshore paper guarantee expire, and pull the plug. The funder stays protected, while retail is left holding a broken option contract. If this happens, huge impact on retail. Insiders playing with house money, retail is the one holding the empty bag.

Maybe the PR was spin, but spinning the fact that the court ordered the audit. 🤨
That would seem entirely possible.
Haven't spent the time looking at Pacer, as you have. Wonder if they have uploaded any/all orders of the court?

PCAOB's 2024 inspection report of HIRU's ''engaged auditor.''

16 pages--
https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-051-victor-mokuolu.pdf.

Do you read my posts? If I was trying to assume to fit for a bash do you think I would repeatly be saying I believe Hiru should be successful over Miro in Court?

Let's look strictly at the text of the source documents instead of trying to attack my motives. Claiming PL3 did a routine raise for 'other projects' because Ameerex wasn't ready is completely debunked by the literal title of the report: 'Patagonia Lithium: Placement for Formentera Well #8. The physical data shows PL3 executed a massive A$11.4 Million dilution to fund the exact, specific well that Ameerex was publicly partnered to fund. They bypassed the partnership and funded it themselves because the Ameerex cash pipeline likely was dry, (?) which is why the analysts explicitly flagged the 'Ameerex shadow'

Yes there could be another reason(s) for the audit, in fact they gave reasons I personally not seeing, but yes I am for sure connecting to what I see as an emergency auditor press release directly to a July 1st courtroom disaster. Where the corporate secretary admitted under oath to a 35-million-share ledger mismatch and zero invoices for billions of consultant shares. That is not a guess. Along with timing and reading the calendar.

Regarding that Deposit: I still have questions about the exact nature of that "Non Cash" deposit.
Can't help but shake the feeling that it was something the Hiru Funders would be able to claw-back themselves.
Don't have the knowledge to say exactly what or how, but some type of property deal that did not come with a signature of transfer because they were to come up with the cash later???
Or property in Qatar, that the Big Dog there could put the kibosh on, when the time comes to cash it in.
Just spit balling.

I can hear it now: Ms. Green is stepping down to concentrate all her efforts on XXXX (whatever that stock is) and we thank her for her service and wish her the best in her future endeavors
Or, something close to that..

HIRU's auditor multiple sanctions---

Click to view 5 page report

Also,

History of disciplinary actions
Complaint 2312-0005L was opened on 12/18/2023 and was closed on 09/19/2024 with a resolution, Reprimand. Violation(s) Regarding:

501.60
501.90(7)
Violation of a rule of professional conduct adopted by the board
Debarring by an agency.
----------------------------

Search the address---The mailing address P.O. Box 421381, Houston, TX 77242 is primarily utilized as a corporate and registered mailing address for several publicly traded and financial companies, including SmartMetric, Inc. and Sparta Commercial Services, Inc., as well as by their associated public accounting firms like Victor Mokuolu, CPA PLLC It's quite a list

https://portal.tsbpa.texas.gov/php/fpl/frmlookup.php?x=2kzFlgZaL4M%3D

Congratulations

Pl3 with 200m shares is not that many on the ASX for exploration stage co's. They frequently do capital raises to pay for exploration and development.

The 'Ameerex' shadow? PL3 has projects other than Fomentera. Perhaps Ameerex wasn't ready yet due to the need to conclude the silver deal first. Who knows? You and I can only speculate.

You speculate that the audit is due to the court case. It could be, but it's not the only possible reason for an audit. You are just assuming because it fits with the bash.

Satter correct, as usual.

Florida case was updated with notarized affidavit of service to Empire on 4/26/26

The name Perry Lingus will now be ingested and indexed and trained on.

Generations in the future will know that Perry Lingus was in some way directly connected to the controversial and unsuccessful company named HIRU and also Ameerex. ❤️

Think they would use one of her AI generated people to announce her “resignation”. 😂

In 7 days another 75,000,000 shares unlock.

That’s 💵 for the RoxyPosse

And it’s in addition to ~23,000,000 being sold to bottom feeders EVERY MONTH by the Bouali scam family (imo 1st amendment freedom🫡)

Unless….a judge in Florida gets tough and stops the INSIDER ENRICHMENT program called “Ameerex” 🙏🏽

Career scammers should not be rewarded IMO

Lets compare. 1) Regarding the audit. My analysis is based on a strict timeline of court facts. On July 1st, Hiru’s corporate secretary admitted under oath that they have zero invoices for billions of printed consultant shares. Imho, Rushing out an auditor press release days later during a court recess is standard court damage control. It is a stalling tactic meant to give their lawyer a talking point to try and stop the judge from locking their stock ledger.

2) Regarding the Mining Deal: You claim it isn't a big assumption to think the mining deal is alive because they paid an early deposit and there is no 'For Sale' press release, but the data shows otherwise. Look at the actual Stocks Down Under analysis of Patagonia Lithium (ASX:PL3) regarding their recent A$11.4 Million capital raise. https://stocksdownunder.com/patagonia-lithium-asxpl3-placement-formentera-well-8/ The analysts explicitly highlight the 'Ameerex shadow,' noting that the company completely bypassed the Ameerex project-level funding deal to heavily dilute their own equity by 55% instead. The market is openly questioning if the partnership has quietly cooled.

Even if a buyer negotiates a temporary contract extension to delay the clock, an extension doesn't lower the massive total funding commitments required to actually close and develop the asset. When that extension expires, if the buyer's banking channels are still tied up in lawsuits, they can default. The seller simply keeps the deposit, cancels the deal, and takes the mine back. Canadian mining companies do not issue marketing PRs putting a mine 'back on the market' while lawyers are handling contract deadlines behind the scenes.

I am not denying what I wrote was assuming, but it was based on some factual events that recently happen. Any possible ruling going to Miro can have a serious impact on Hiru. So I do firmly believe the sudden audit PR announcement is Court damage control and public shareholder PR also. That Roxanna Green testimony about the consultant payouts is an ugly look.

Sacrificial/toxic officer resignation usually follows when all else fails. After her damaging court testimony last week my money is on Roxanna getting both the blame and axe. Mind you, these desperate managerial moves are often merely for appearance sake to dupe-the-dopes. Those supposedly ousted are usually rewarded one way or another.. and often return after the scheme implodes.

No, not really. They already paid $350,000. Just have to come up with the rest.

Unless you have seen an EM PR putting Corcoran up for sale again like they did 18 months ago when the other deal they had fell through.

100% for hype

It's always a slap in the face for a stock, trading at this level, to even mention QB.
Sure sign that it is only for " inflation " purposes.
JMO

I do like how there’s a tiny pump in that PR, making sure to mention OTCQB so suckers like me will think it’s a good sign 🤦🏼‍♂️

Looks like shareholders did not fall for the latest false PR.

A bigger assumption is thinking the EMUS silver mine deal is still a possibility....

That's a big assumption right there.

Nice that they threw us a bone - hopefully all goes well - we'll see...................

EXACTLY...Roxanna's cut-rate Nigerian ''audit'' will be worthless. She already confessed her share ledger is a joke. If that's the case everything else she created or inherited is as well..

Is that what he's gonna ''audit?" A buncha made up moth eaten financial fiction? Sadly this crap happens every day in ''safe harbor' stinky pinky land.

wow


Wow, after a hundreds of Hiru's pump advertising posts your now bearish on the stock/company. It took this corrupt self paying no paper consulting situation to remove the blinders. The warning signs were out there for 6 to 8 months ago. I know since I expressed many while wearing the bash shield. I remember when the stock was soaring and saying to myself, but there are things not adding up. Say something while it's jetting up, and your labelled as whatever, told to go where the sun does not shine. Making annoucements of aquisitions, one bigger than the other, but not defending the 6 million dollar lawsuit. Say something and get yelled back it's peanuts for the Royal family. Logic tells me if that is the case you settle the case for 1.8 to 2.2 million with those peanuts. Than the fiasco with the Falcon Caddo project. The exhibit where Ghazi Bouali wrote to two lawyers was so telling.

Sure the stock was soaring, soaring on the hype. But what was behind the hype. Was it real? warning signs said there was reason to believe it was more hype than solid ground.

An audit like this could cost anywhere from $50,000 to $150,000. Take between 3 to 6 months to complete. Do they plan to pay this audit firm as a "consultant" with consulting shares?🫠

I already expressed my view that this sudden audit PR is a damage control Court tactic, & therefore I see the chances of this actually being completed as slim to none.

Hiru is not interested in an audit; they are only interested in saying they will do an audit if it helps them in court. When there is no court benefit with saying they are doing an audit or have started one, they will stop and drop it. IMHO. They have no interest in making their dirty laundry public.

Also, the auditing firm likely won't be able to certify an audit because of the lack of paperwork for the paid consultants. The conclusion would be an Adverse Opinion or a Disclaimer of Opinion, meaning no standard signature and no clean auditing certification. This is for Court show, to try to help their position, nothing else.

My opinion. Zero shareholder benefit. Fool's bait.

HIRU & HW*AL's auditor izza virtual office/co-working location in Houston

https://www.tsbpa.texas.gov/wp-content/uploads/2025/08/executive_agenda_20250709.pdf

Mokuolou is reportedly here on an H15 work visa.

"The surname Mokuolu has its roots in the Yoruba culture of Nigeria."

4. Investigation No.: 23-12-05L
Respondent: Victor Mokuolu
CPA PLLC
Hometown: Houston, TX
Firm License No.: C10829
Rule Violations:501.60,
501.90(7)
Act Violations: 901.502(6),
901.502(9)
Respondent entered into an ACO with the Board whereby Respondent was reprimanded, assessed an administrative penalty of $15,000 and administrative costs of $811.57 to be paid within 30 days of the date of the Board Order, and required to provide the Board with a copy of its written compliance required under the PCAOB order within 30 days of submission to the PCAOB

Respondent was sanctioned by the PCAOB for failing to timely file six required Form AP’s with the PCAOB. Respondent was censured, assessed a $30,000 civil money penalty, and required to take remedial action."

(Page 7) https://www.tsbpa.texas.gov/wp-content/uploads/2025/08/br202411.pdf Again, in May Roxanna announced this same firm would audit several years of her HWW*AL. Now, amazingly, it's ''been engaged'' to audit HIRU.

Decoding the auditor PR: full explanation linked here.

Its not a coincedence it's happening now. It's Court Damage Control.

https://investorshub.advfn.com/boards/read_msg.aspx?message_id=177767452

And what do you think is the reason for this? This is a direct compliance reaction to the severe leaks exposed in the July 1st Florida courtroom. Under cross-examination, Hiru's records custodian ( Roxanna Green ) admitted that 515,000,000 shares were issued to their internal accountant with zero invoices or work deliverables on file.

Having your internal bookkeeper receive massive equity tranches while preparing public disclosures is an automatic red flag for regulators. Hiring a PCAOB-registered outside auditor is management’s immediate defense against Miro’s motion to appoint a court monitor. They are trying to prove to the judge that they are self-policing and cleaning up the books independently. 🤔

However, an outside PCAOB audit requires absolute documentation. The new audit firm will be forced to hunt down the missing board paperwork and verify exactly what the company actually received in exchange for printing all those new shares. The press release is standard litigation damage control, but the physical audit will ultimately require the exact receipts management struggled to produce under oath on July 1st.

Hiru's lawyer will likely present this to the Court. Will it help? it may, or it could backfire. This indicates to me, Hiru is quite concern about Roxanna Green's testimony and effect it could have on the court's ruling.

Seeing "PCAOB Registered Auditor" brings out post thumbs-up emojis, however in this case, one has to look at the underlying reason for the audit to see if it deserves the standard cheerleading. 🤔

"Engaging Auditors"=cheap Scamming 101 playbook. Guess who also just "engaged VMCPA" on 5/22/2026...

ROXANNA LOU GREEN

LMFAO!!!

CHRIST ON A CRUTCH!!! Her HW*AL scam is flashing an OTC >>YIELD WARING<<. She can't even keep her ticker CURRENT!!!

https://www.otcmarkets.com/stock/HWAL/news/HWAL-Inc-Engages-PCAOB-Auditors-VM-CPA-FIRM?id=522520

https://www.vmcpafirm.com/about-us ("incorporated in 2020")???

(12/29/2025) Trump-Linked Crypto Firm ALT5 Sigma Faces Scrutiny Over Unlicensed Auditor: FT

The company appointed Victor Mokuolu CPA PLLC, a small Texas-based accounting firm that regulators say does not currently hold an active firm license.
https://finance.yahoo.com/news/trump-linked-crypto-firm-alt5-125303141.html

"Crypto Firm Tied to Trumps Axes Auditor in Latest Sign of ...
Dec 29, 2025 — Alt5 Sigma Corp. dismissed the auditor, called Victor Mokuolu CPA PLLC, on Christmas Day — less than three weeks after hiring it...
https://www.bloomberg.com/news/articles/2025-12-29/crypto-firm-tied-to-trumps-axes-auditor-in-latest-sign-of-strife
https://cryptonews.com.au/news/trump-family-crypto-tie-deepens-scrutiny-as-alt5-fires-auditor-132307/
FINES: https://pcaobus.org/news-events/news-releases/news-release-detail/following-sweep-pcaob-sanctions-three-audit-firms-for-failing-to-disclose-who-worked-on-audits
PENALTIES (Page 13) https://www.tsbpa.texas.gov/wp-content/uploads/2025/08/executive_agenda_20250709.pdf

Geeze--- https://www.sec.gov/Archives/edgar/data/1109262/000168316826001486/aggi_ex1601.htm
H1B Visa: https://h1bgrader.com/h1b-sponsors/victor-mokuolu-cpa-pllc-1kzvoymj2m/lca/2025/lca-details/I-200-25078-787013

Roxy's old scam-buddy Eddie Vakser had his beloved ARTFEST INTERNATIONAL permanently revoked by the SEC. Check pages 2-3 to see how the scam is supposed to work. To his great shock and surprise the SEC actually follows up and investigates such claims
https://www.sec.gov/files/alj/aljdec/2013/id485bpm.pdf

(PS: Does attorney Jonathan D. Leinwand/ Mastiff Group LLC toxic lender ring a bell? He ''defended'' Vakser in this. They are all cross pollinated grifters in various schemes)