Step 1: Analyze the first reaction.
The compound \( A \) is reacted with aqua regia. Aqua regia is a mixture of hydrochloric acid (HCl) and nitric acid (HNO₃), which is a powerful oxidizing agent. It is capable of dissolving metals like nickel, gold, and platinum. Therefore, it is likely that \( A \) contains nickel (Ni), as aqua regia typically dissolves metals like nickel to form their salts.
Step 2: Analyze the second reaction.
The compound \( B \) (formed from the reaction of \( A \) with aqua regia) is treated with potassium nitrate (KNO₃) and ammonium hydroxide (NH₄OH). This reaction leads to the formation of a yellow precipitate. A yellow precipitate is characteristic of nickel(II) hydroxide (\( \text{Ni(OH)}_2 \)) or nickel(II) sulfide (\( \text{NiS} \)) under certain conditions.
Step 3: Identify the compound \( A \).
Since the yellow precipitate formed is likely to be \( \text{NiS} \) (nickel sulfide), the compound \( A \) is most likely \( \text{NiS} \), as it can react with aqua regia to form a soluble nickel salt, which then precipitates as \( \text{NiS} \) under the given conditions.
Final Answer:
\[
\boxed{\text{NiS}}.
\]