NOCERA, INC.

The Holding Foreign Companies Accountable Act (the “HFCAA”) requires the Securities and Exchange Commission (the “SEC”) to identify issuers whose auditors are not subject to inspection by the Public Company Accounting Oversight Board (the “PCAOB”).

The Company’s independent registered public accounting firm, SFAI Malaysia PLT (“SFAI”), is headquartered in Malaysia and is registered with the PCAOB. The Company believes that SFAI is subject to inspection by the PCAOB.

The Company is not currently identified as a Commission-Identified Issuer under the HFCAA.

Based on the Company’s review of its shareholder register and publicly available information, to the Company’s knowledge, no governmental entity in mainland China or Hong Kong owns shares of the Company’s capital stock; no governmental entity in mainland China or Hong Kong has a controlling financial interest in the Company; no official of the Chinese government or the Hong Kong Special Administrative Region serves as a member of the board of directors or as an officer of the Company or its consolidated subsidiaries; and the Company’s organizational documents do not contain any provisions related to the Chinese Communist Party.