ENTITY: - **Search Minerals**
DATE: 13-03-2026

**Forensic Audit Memo – Search Minerals Inc.**

**Objective:** Assess financial and operational integrity of Search Minerals’ rare earth mining operations, focusing on revenue recognition, cost controls, and compliance with regulatory standards.

**Scope:** Review transactional records, inventory valuations, and third-party vendor agreements for anomalies. Evaluate internal controls for potential misstatement risks.

**Findings:** Preliminary analysis indicates discrepancies in mineral grade reporting and cost allocation methodologies. Further investigation required.

**Recommendation:** Implement enhanced audit trails and independent verification of assay results to mitigate financial misstatement risks.

**Prepared by:** [Your Name/Department]
**Date:** [Insert Date]

[NOTARIZED BY 2A AGENCY]