Company: APM
Filing Date: 2025-04-30
Form Type: 20-F
Source: 0001213900-25-037669
Chunk: 217

Company: Aptorum Group Ltd
Filing Date: 2025-04-30
Form: 20-F
Item: Item 16C
Chunk 217
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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 our principal external auditors,
for the periods indicated.

                          For the years ended                              
                          December 31,                                     
                          2024                              2023           
 ───────────────────────────────────────────────────────────────────────────
                          (In thousand)                                    
  Audit fees              $                        308      $         363  
  Audit-related fees                               -                  -    
  Tax fees                                         -                  -    
  All other fees                                   -                  -    
  Total                   $                        308      $         363  

“ Audit fees” represents
the aggregate fees billed or to be billed for each of the fiscal years listed for professional services rendered by our principal auditor
for the audit of our annual financial statements or services that in connection with statutory and regulatory filings or engagements for
those fiscal years.

“ Audit-related fees”
are the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit and are not
reported under audit fees.

“ Tax fees” include
fees for professional services rendered by our principal auditor for tax compliance and tax advice on actual or contemplated transactions.

“ Other fees” include fees for services rendered by our
independent registered public accounting firm with respect to other matters not reported under “ Audit fees,” “ Audit-related
fees” and “ Tax fees”.

The policy of our audit committee
is to pre-approve all audit and non-audit services provided by our principal auditor including audit services, audit-related services,
tax services and other services.

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

Not applicable.

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

Not applicable.

Item 16F. CHANGE IN REGISTRANT’ S CERTIFYING
ACCOUNTANT

Not applicable.

Item 16G. CORPORATE GOVERNANCE