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A2Z Smart Technologies Corp. – ‘20-F’ for 12/31/23 – ‘EX-15.1’

On:  Tuesday, 4/2/24, at 8:30pm ET   ·   As of:  4/3/24   ·   For:  12/31/23   ·   Accession #:  1493152-24-12884   ·   File #:  1-40472

Previous ‘20-F’:  ‘20-F’ on 3/27/23 for 12/31/22   ·   Latest ‘20-F’:  This Filing   ·   5 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/03/24  A2Z Smart Technologies Corp.      20-F       12/31/23  134:13M                                    M2 Compliance LLC/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   3.37M 
                Non-Canadian Issuer                                              
 2: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     34K 
 5: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     33K 
 6: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     33K 
 8: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     63K 
                Awarded Compensation                                             
 3: EX-12.1     Statement re: the Computation of Ratios             HTML     37K 
 4: EX-12.2     Statement re: the Computation of Ratios             HTML     38K 
 7: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     36K 
14: R1          Cover                                               HTML    110K 
15: R2          Consolidated Statements of Financial Position       HTML    118K 
16: R3          Consolidated Statement of Comprehensive Loss        HTML    108K 
17: R4          Statements of Changes In Shareholders' Equity       HTML    115K 
                (Deficit)                                                        
18: R5          Consolidated Statement of Cash Flows                HTML    144K 
19: R6          Description of Business                             HTML     48K 
20: R7          Basis of Preparation                                HTML     44K 
21: R8          Significant Accounting Policies                     HTML    166K 
22: R9          Critical Accounting Estimates and Judgements        HTML     46K 
23: R10         Inventories                                         HTML     42K 
24: R11         Trade Rceivables, Net                               HTML     42K 
25: R12         Acquisition                                         HTML     53K 
26: R13         Other Accounts Receivable                           HTML     46K 
27: R14         Intangible Assets - Patent, Net                     HTML     44K 
28: R15         Long Term Financial Asset at Fair Value             HTML     63K 
29: R16         Property, Plant and Equipment, Net                  HTML    180K 
30: R17         Short Term Loans and Current Portion of Long-Term   HTML     48K 
                Loans                                                            
31: R18         Lease Liability                                     HTML     58K 
32: R19         Deferred Revenues                                   HTML     36K 
33: R20         Other Accounts Payable                              HTML     46K 
34: R21         Long Term Loans                                     HTML     52K 
35: R22         Severance Payment, Net                              HTML     82K 
36: R23         Warrant Liability                                   HTML    118K 
37: R24         Liens, Commitments and Provisions                   HTML     35K 
38: R25         Shareholders? Equity (Deficit)                      HTML     80K 
39: R26         Warrants and Options                                HTML    229K 
40: R27         Non-Controlling Interests                           HTML     43K 
41: R28         Revenues                                            HTML     52K 
42: R29         Cost of Revenues                                    HTML     53K 
43: R30         Research and Development Expenses                   HTML     49K 
44: R31         General and Administrative Expenses                 HTML     60K 
45: R32         Loss Per Share                                      HTML     46K 
46: R33         Financial Expenses, Net                             HTML     48K 
47: R34         Income Tax Expense                                  HTML     68K 
48: R35         Related Parties and Shareholders                    HTML     97K 
49: R36         Financial Instruments and Risk Management           HTML     74K 
50: R37         Operating Segments                                  HTML    145K 
51: R38         Subsequent Events                                   HTML     49K 
52: R39         Significant Accounting Policies (Policies)          HTML    197K 
53: R40         Significant Accounting Policies (Tables)            HTML     63K 
54: R41         Inventories (Tables)                                HTML     41K 
55: R42         Trade Rceivables, Net (Tables)                      HTML     41K 
56: R43         Acquisition (Tables)                                HTML     41K 
57: R44         Other Accounts Receivable (Tables)                  HTML     44K 
58: R45         Intangible Assets - Patent, Net (Tables)            HTML     43K 
59: R46         Property, Plant and Equipment, Net (Tables)         HTML    178K 
60: R47         Short Term Loans and Current Portion of Long-Term   HTML     48K 
                Loans (Tables)                                                   
61: R48         Lease Liability (Tables)                            HTML     56K 
62: R49         Other Accounts Payable (Tables)                     HTML     45K 
63: R50         Long Term Loans (Tables)                            HTML     47K 
64: R51         Severance Payment, Net (Tables)                     HTML     84K 
65: R52         Warrant Liability (Tables)                          HTML     96K 
66: R53         Warrants and Options (Tables)                       HTML    219K 
67: R54         Non-Controlling Interests (Tables)                  HTML     42K 
68: R55         Revenues (Tables)                                   HTML     50K 
69: R56         Cost of Revenues (Tables)                           HTML     52K 
70: R57         Research and Development Expenses (Tables)          HTML     48K 
71: R58         General and Administrative Expenses (Tables)        HTML     57K 
72: R59         Loss Per Share (Tables)                             HTML     45K 
73: R60         Financial Expenses, Net (Tables)                    HTML     47K 
74: R61         Income Tax Expense (Tables)                         HTML     63K 
75: R62         Related Parties and Shareholders (Tables)           HTML     93K 
76: R63         Financial Instruments and Risk Management (Tables)  HTML     56K 
77: R64         Operating Segments (Tables)                         HTML    141K 
78: R65         Description of Business (Details Narrative)         HTML     46K 
79: R66         Aging Schedule Based on Due Date (Details)          HTML     39K 
80: R67         Schedule of Three-Level Matrix (Details)            HTML     43K 
81: R68         Schedule of Estimated Useful Lives of Assets        HTML     50K 
                (Details)                                                        
82: R69         Schedule of Inventories (Details)                   HTML     39K 
83: R70         Schedule of Trade Receivables (Details)             HTML     38K 
84: R71         Summary of Fair Value of Commitment (Details)       HTML     40K 
85: R72         Schedule of Other Accounts Receivable (Details)     HTML     43K 
86: R73         Summary of Intangible Assets Patent, Net (Details)  HTML     42K 
87: R74         Acquisition (Details Narrative)                     HTML     50K 
88: R75         Schedule of Financial Assets That Are Measured at   HTML     44K 
                Fair Value on A Recurring Basis (Details)                        
89: R76         Schedule of Property, Plant and Equipment Net       HTML    108K 
                (Details)                                                        
90: R77         Long Term Financial Asset at Fair Value (Details    HTML     42K 
                Narrative)                                                       
91: R78         Schedule of Short Term Loans and Current Portion    HTML     46K 
                of Long-Term Loans (Details)                                     
92: R79         Schedule of Carrying Amounts of Lease Liabilities   HTML     50K 
                Recognized and Movements (Details)                               
93: R80         Schedule of Other Accounts Payable (Details)        HTML     44K 
94: R81         Schedule of Long Term Loans (Details)               HTML     47K 
95: R82         Deferred Revenues (Details Narrative)               HTML     34K 
96: R83         Long Term Loans (Details Narrative)                 HTML     44K 
97: R84         Schedule of Plan Defined Benefit Obligation         HTML     52K 
                (Details)                                                        
98: R85         Schedule of Fair Value of Plan Assets (Details)     HTML     41K 
99: R86         Schedule of Assumptions Underlying Defined Benefit  HTML     38K 
                Plan (Details)                                                   
100: R87         Schedule of Fair Value Hierarchy of Warrants        HTML     63K  
                (Details)                                                        
101: R88         Warrant Liability (Details Narrative)               HTML     76K  
102: R89         Shareholders? Equity (Deficit) (Details Narrative)  HTML    157K  
103: R90         Schedule of Warrants Transactions (Details)         HTML     50K  
104: R91         Schedule of Outstanding Warrants (Details)          HTML     60K  
105: R92         Schedule of Stock Option Transactions (Details)     HTML     53K  
106: R93         Schedule of Stock Option Transactions (Details)     HTML    129K  
                (Parenthetical)                                                  
107: R94         Schedule of Outstanding Stock Options (Details)     HTML     81K  
108: R95         Schedule of Rsu's Transactions (Details)            HTML     43K  
109: R96         Warrants and Options (Details Narrative)            HTML     58K  
110: R97         Schedule of Subsidiaries of Non-Controlling         HTML     39K  
                Interests (Details)                                              
111: R98         Schedule of Revenue From Services (Details)         HTML     49K  
112: R99         Schedule of Cost of Revenues (Details)              HTML     50K  
113: R100        Schedule of Research and Development Expenses       HTML     44K  
                (Details)                                                        
114: R101        Schedule of General and Administrative Expenses     HTML     58K  
                (Details)                                                        
115: R102        Schedule of Loss Per Share (Details)                HTML     39K  
116: R103        Schedule of Loss Per Share (Details)                HTML     34K  
                (Parenthetical)                                                  
117: R104        Schedule of Financial Expenses (Details)            HTML     41K  
118: R105        Schedule of Effective Income Tax Expense (Details)  HTML     51K  
119: R106        Schedule of Income Tax Expense (Details)            HTML     45K  
120: R107        Schedule of Amount Owing by Related Parties         HTML     52K  
                (Details)                                                        
121: R108        Income Tax Expense (Details Narrative)              HTML     37K  
122: R109        Schedule of Financial Asset With Cash and Trade     HTML     43K  
                Accounts Receivable (Details)                                    
123: R110        Schedule of Liquidity Risks (Details)               HTML     56K  
124: R111        Related Parties and Shareholders (Details           HTML     41K  
                Narrative)                                                       
125: R112        Financial Instruments and Risk Management (Details  HTML     39K  
                Narrative)                                                       
126: R113        Schedule of Operating Segments (Details)            HTML    104K  
127: R114        Schedule of Operating Segments (Details)            HTML     38K  
                (Parenthetical)                                                  
128: R115        Operating Segments (Details Narrative)              HTML     34K  
129: R116        Subsequent Events (Details Narrative)               HTML     63K  
131: XML         IDEA XML File -- Filing Summary                      XML    242K  
134: XML         XBRL Instance -- form20-f_htm                        XML   3.85M  
130: EXCEL       IDEA Workbook of Financial Report Info              XLSX    247K  
10: EX-101.CAL  XBRL Calculations -- az-20231231_cal                 XML    276K 
11: EX-101.DEF  XBRL Definitions -- az-20231231_def                  XML    712K 
12: EX-101.LAB  XBRL Labels -- az-20231231_lab                       XML   1.57M 
13: EX-101.PRE  XBRL Presentations -- az-20231231_pre                XML   1.19M 
 9: EX-101.SCH  XBRL Schema -- az-20231231                           XSD    336K 
132: JSON        XBRL Instance as JSON Data -- MetaLinks              459±   621K  
133: ZIP         XBRL Zipped Folder -- 0001493152-24-012884-xbrl      Zip    587K  


‘EX-15.1’   —   Letter re: Unaudited Interim Financial Info


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 

Exhibit 15.1

 

 

Consent of Independent Registered Public Accounting Firm

 

A2Z Smart Technologies Corp.

1600-609 Granville Street

Vancouver, British Columbia V7Y 1C3

Canada

 

We hereby consent to the incorporation by reference in the Registration Statement on Form F-3 (File No. 333-271226) of our report dated April 2, 2024, relating to the consolidated financial statements of A2Z Smart Technologies Corp. (the “Company”), appearing in the Company’s Annual Report on Form 20-F for the year ended December 31, 2023. Our report contains an explanatory paragraph regarding the Company’s ability to continue as a going concern.

 

Tel-Aviv, Israel /s/ Ziv haft
April 2, 2024 Certified Public Accountants (Isr.)
  BDO Member Firm

 

Tel Aviv

03-6386868

 

Jerusalem

02-6546200

 

Haifa

04-8680600

 

Beer Sheva

077-7784100

 

Bnei Brak

073-7145300

 

Kiryat Shmona

077-5054906

 

Petah Tikva

077-7784180

 

Modiin Ilit

08-9744111

 

Nazrat Ilit

04-6555888

 

Main office: Beit Amot BDO, 48 Menachem Begin Road, Tel Aviv, 6618001 Email: bdo@bdo,co.il Website: www.bdo.co.il

 

BDO Israel, an Israeli partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firm

 

 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘20-F’ Filing    Date    Other Filings
Filed as of:4/3/24
Filed on:4/2/24424B5,  6-K
For Period end:12/31/23
 List all Filings 


5 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/04/24  A2Z Smart Technologies Corp.      6-K         1/04/24    7:454K                                   M2 Compliance LLC/FA
12/14/23  A2Z Smart Technologies Corp.      6-K        12/14/23    7:406K                                   M2 Compliance LLC/FA
 6/20/23  A2Z Smart Technologies Corp.      6-K         6/20/23    7:363K                                   M2 Compliance LLC/FA
 6/14/23  A2Z Smart Technologies Corp.      6-K         6/14/23    7:372K                                   M2 Compliance LLC/FA
 3/27/23  A2Z Smart Technologies Corp.      20-F       12/31/22  152:51M                                    M2 Compliance LLC/FA
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Filing Submission 0001493152-24-012884   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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