ENTITY: - **Peak Resources**
DATE: 13-03-2026

**Forensic Audit Memo – Peak Resources (Rare Earth Mining)**

**Objective:** Assess financial and operational integrity of Peak Resources’ rare earth extraction and processing activities.

**Scope:** Review transactional records, supply chain documentation, and compliance with regulatory standards (e.g., REE export controls, environmental protocols).

**Findings:** Identify discrepancies in mineral valuation, potential misallocation of funds, and compliance gaps in waste disposal reporting.

**Recommendations:** Implement blockchain tracking for ore provenance, conduct independent third-party audits, and enforce stricter internal controls.

**Confidentiality:** Restricted to audit team and senior management.

[NOTARIZED BY 2A AGENCY]