Independent Audit Report — Public Summary

# GAZZETTA UFFICIALE DELL'ORDINE SOVRANO MILITARE DI MALTA
# OFFICIAL GAZETTE OF THE SOVEREIGN MILITARY ORDER OF MALTA (GUOSMM)

| Field | Value |
|-------|-------|
| Document ID | `GUOSMM-E-2026-001` |
| Series | E |
| Document type | Independent Audit Report |
| Published | 2026-06-17T12:00:00Z |
| Effective | 2026-06-17T12:00:00Z |

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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)

| Area | Result |
|------|--------|
| 3FR opening balance classification | Asset exchange — not revenue (IAS 32 / IFRS 9 / ASC 860) |
| 3FR evidence SHA-256 | Matches archived docId 00003841 |
| GRU core v1 automated review | Pass — 0 open High after triage |
| GRU transport v1 automated review | Pass — 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*