The auditor's report below was drafted by a staff accountant of Kim & Paris, CPAs, at the completion of the audit of the financial statements of Janeway Voyager Resorts, Inc. (a publicly traded company in the United States), for the year ended March 31, 2021. It was submitted to the engagement partner who reviewed the audit workpapers thoroughly and properly concluded that Janeway's disclosures concerning its ability to continue as a going concern for a reasonable period of time were adequate. Auditor's Report To the Management of Janeway Voyager Resorts, Inc.: Opinion on the Financial Statements We have audited the accompanying balance sheets of Janeway Voyager Resorts, Inc. (the Company) as of March 31, 2021 and 2020, and the other related financial statements for each of the three years in the period ended March 31, 2021, and the related notes (collectively referred to as the "financial statements). In our opinion, subject to the effects on the financial statements of such adjustments, if any, as might have been required had the outcome of the uncertainty referred to in the next paragraph been known, the financial statements present accurately, in all material respects, the financial position of the Company as of March 31, 2021 and 2020, and the results of its operations and its cash flows for each of the three years in the period ended March 31, 2021, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note X to the financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raises substantial doubt about its ability to continue as a going concern. We believe that management's plans in regards to these matters, which are also described in Note X, will permit the Company to continue as a going concern beyond a reasonable period of time. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the responsibility of the Company's management. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with standards that require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are in conformity with generally accepted accounting principles. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. Kim & Paris, CPA May 1, 2021 Charleston, SC Required: List at least 8 deficiencies contained in the auditor's report as drafted by the staff accountant. The text box will expand as you type