Exhibit 99.1 CONSOLIDATED FINANCIAL STATEMENTS (Expressed in United States dollars) YEARS ENDED DECEMBER 31, 2022, 2021 AND 2020 18012 Sky Park Circle, Suite 200 Irvine, California 92614 tel 949-852-1600 Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Directors Versus Systems Inc.: Opinion on the Consolidated Financial Statements We have audited the accompanying statements of financial position of Versus Systems Inc. and its subsidiaries (collectively, the Company) a ...