Independent Audit Report — Public Summary

GUOSMM-E-2026-001 · 2026-06-17T12:00:00Z

GAZZETTA UFFICIALE DELL'ORDINE SOVRANO MILITARE DI MALTA

OFFICIAL GAZETTE OF THE SOVEREIGN MILITARY ORDER OF MALTA (GUOSMM)

FieldValue
Document ID`GUOSMM-E-2026-001`
SeriesE
Document typeIndependent Audit Report
Published2026-06-17T12:00:00Z
Effective2026-06-17T12:00:00Z

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Independent Audit Report — Public Summary

**Auditor (accounting pack scope):** Roy Walker Law PLLC — P.C. Walker, Esq.

**Smart contract engagement (Scope E):** CyberSecur Global — formal report delivered 2026-06-28

**Opinion (pack scope):** Unmodified on 3FR $900B opening balance compliance pack

**Period / as-of:** 2026-05-31 (3FR pack); Scope E formal PDF on `d-bis.org/transparency/audit`

Scope

This Series E publication provides a **public summary** of independent assurance activity. It does **not** republish full statutory regulatory audit books (supervisor-confidential).

Included in public summary

1. **Pack-scope external audit opinion** on 3FR $900B opening balance (classification, journal integrity, evidence chain, triple-state alignment) — signed 2026-05-31.

2. **Formal CyberSecur Global Scope E smart contract security audit report** (CSG-SCOPE-E-2026-001) — all five contract sets — PDF at `https://d-bis.org/audit/CSG-SCOPE-E-2026-001-formal-security-audit-report.pdf`.

3. **Scheduled engagements:** Scope B (annual IPSAS/IFRS FS audit) and Scope D (indexer reserve attestation) with Roy Walker Law PLLC.

Excluded from public summary

  • Full consolidated financial statements and examiner workpapers
  • HYBX-BATCH-001-SUBREG binders (regulator-confidential)
  • Unredacted custodian confirmations

    • Findings (summary)

    AreaResult
    3FR opening balance classificationAsset exchange — not revenue (IAS 32 / IFRS 9 / ASC 860)
    3FR evidence SHA-256Matches archived docId 00003841
    GRU core v1 automated reviewPass — 0 open High after triage
    GRU transport v1 automated reviewPass — formal report in Scope E PDF
    Scope E formal report (CyberSecur)Delivered 2026-06-28 — five contract sets

    Attestation

    The Order publishes this summary under GUOSMM Series E for reserve and audit transparency. Machine-readable sign-offs: `config/compliance/3fr-900b-external-audit-opinion.v1.json`. Portal mirror: `https://d-bis.org/transparency/audit`.

    **Counsel note:** Publication tier approved for public summary only; full PDFs remain in regulatory lanes unless separately authorized.

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    *Signing authority: Sovereign Military Order of Malta*