Bitfarms .(BITF) - 2025 Q4 - Annual Report

Exhibit 99.3 NOTICE OF NO AUDITOR REVIEW In accordance with National Instrument 51-102 - Continuous Disclosure Obligations ("NI 51-102"), Bitfarms Ltd. (the "Company") discloses that its external auditors have not reviewed the accompanying unaudited interim condensed consolidated financial statements. NOTICE TO READER As of December 31, 2025, Bitfarms Ltd. determined that it would prepare its annual financial statements in accordance with accounting principles generally accepted in the United States of Amer ...