{"url_path":"/sec/vcig/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-15","source_url":"https://www.sec.gov/Archives/edgar/data/1930510/0001213900-26-078044-index.html","accession_number":"0001213900-26-078044","cik":"0001930510","ticker":"VCIG","issuer_name":"VCI Global Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1930510/0001213900-26-078044-index.html","primary_entity_key":"0001930510","primary_entity_name":"VCI Global Ltd"},"word_count":493,"has_tables":true,"body_markdown":"**Item\n16F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT**\n\n \n\nOn May 19, 2026, the Company dismissed WWC, P.C.\n(“WWC”) and appointed SFAI Malaysia PLT (“SFAI”) as its independent registered public accounting firm, effective\non the same day (the “Change of Auditor”). The Change of Auditor was made after careful consideration and evaluation by the\nCompany and has been approved by the audit committee of the board of directors of the Company. The Company’s decision to make the\nChange of Auditor was not the result of any disagreement between the Company and WWC on any matter of accounting principles or practices,\nfinancial statement disclosure, or auditing scope or procedure.\n\n \n\nThe audit report of WWC on the consolidated financial\nstatements of the Company as of and for the fiscal years ended December 31, 2023 and 2024 did not contain an adverse opinion or disclaimer\nof opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. Furthermore, during the fiscal years\nended December 31, 2023 and 2024, and through May 19, 2026, there were no disagreements between the Company and WWC on any matter of accounting\nprinciples or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to WWC’s\nsatisfaction, would have caused WWC to make reference to the subject matter of the disagreement in connection with its report on the Company’s\nfinancial statements for such periods. During the fiscal years ended December 31, 2023 and 2024, and through May 19, 2026, there were\nno “reportable events” as that term is described in Item 16F(a)(1)(v) of Form 20-F, other than the material weaknesses reported\nby management in the Annual Report on Form 20-F for the fiscal year ended December 31, 2024, filed with the SEC on May 13, 2025.\n\n \n\nThe Company has provided WWC with a copy of the\nabove disclosure and requested that WWC furnish a letter addressed to the SEC stating whether or not it agrees with the above statements.\nA copy of WWC’s letter is filed hereto as Exhibit 16.1 to this Form 20-F.\n\n \n\n78\n\n \n\n \n\nDuring the fiscal years ended December 31, 2023\nand 2024, and the subsequent interim period through May 19, 2026, being the date of engagement of SFAI as the Company’s independent\nregistered public accounting firm, neither the Company nor anyone acting on behalf of the Company consulted SFAI regarding either (a)\nthe application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might\nbe rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided by SFAI\nthat SFAI concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial\nreporting issue; or (b) any matter that was the subject of a disagreement, as defined in Item 16F(a)(1)(iv) of Form 20-F and the related\ninstructions, or any reportable event, as described in Item 16F(a)(1)(v) of Form 20-F."}