This article is a report from an independent registered public accounting firm that has audited the financial statements of Brand Engagement Network Inc. for the years 2022 and 2023. The report states that the financial statements present the financial position of the company fairly and in accordance with accounting principles. However, it also raises concerns about the company’s ability to continue as a going concern due to its accumulated deficit and net loss. The report also mentions that the financial statements do not include any adjustments that may result from this uncertainty.