Company: GVH
Filing Date: 2025-02-12
Form Type: 20-F
Source: 0001493152-25-006117
Chunk: 215

Company: Globavend Holdings Ltd
Filing Date: 2025-02-12
Form: 20-F
Item: Item 16
Chunk 215
---
ITEM 16. [RESERVED]

ITEM 16A. AUDIT
COMMITTEE FINANCIAL EXPERT

Our board of directors
has determined that Ms. San Ming Ling, an independent director (under the standards set forth in Nasdaq Stock Market Rule 5605(a)(2)
and Rule 10A-3 under the Exchange Act) and chair of our audit committee, is an audit committee financial expert.

ITEM 16B. CODE
OF ETHICS

Our board of directors
has adopted a code of business conduct and ethics, which is applicable to all of our directors, officers, and employees. Our code of
business conduct and ethics is publicly available on our website at http://www. globavend. com/.

  101  

  Table of Contents  

ITEM 16C. PRINCIPAL
ACCOUNTANT FEES AND SERVICES

The following table
sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by ZH CPA, LLC,
our principal external auditors, for the periods indicated.

                                      2024                   2023               
 ────────────────────────────────────────────────────────────────────────────────
  Audit fees (1)                      $         187,077                432,427  
  Audit related service fees (2)                 30,000                 40,000  
                                                217,077                472,427  

  (1)      “ Audit fees” means the aggregate fees billed in each of                                                                                   
  (2)      “ Audit related service fees” means the aggregate fees billed                                                                              

The policy of our
audit committee is to pre-approve all audit and non-audit services provided by ZH CPA, LLC, including audit services and other services
as described above, other than those for de minimisservices which are approved by the audit committee prior to the completion
of the audit.

The Audit Committee
of the Board of Directors on an annual basis reviews audit and non-audit services performed by the independent auditors. All audit and
non-audit services are pre-approved by the Audit Committee, which considers, among other things, the possible effect of the performance
of such services on the auditors’ independence.

ITEM 16D. EXEMPTIONS
FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES

Not applicable.

ITEM 16E. PURCHASES
OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS