Here is a new one for the ASX to investigate.

https://cdn-api.markitdigital.com/apiman-gateway/ASX/asx-research/1.0/file/2924-02348337-6A1022562?access_token=83ff96335c2d45a094df02a206a39ff4

That is the latest EM1 Half Yearly report released 1 March 2021.
On Page 11 of the document, you will find the Auditors Independence Declaration:



https://www.linkedin.com/company/criterion-audit-pty-ltd/
According to their Linkedin page, Criterion Audit used to be known as Regency Audit.




Both Regency Partners and Criterion Audit still share the same logo, telephone number and address. They also share the same address and phone number of Emerge Gaming.



Here is streetview of their business address, just showing that it is not some multistorey office tower where people don't know eachother. It has 4 letterboxes:




So you see that there is no doubt that Criterion Audit and Regency partners are one and the same.

Now a problem here is that Regency Partners was founded by and is directed by Philip Re.
Yes, the same Philip Re who is a Non-Executive Director on the BOD of EM1.

I just fail to see how EM1's financials have been audited independently. They clearly weren't. This surely must be a breach.