Company: KVACU
Filing Date: 2025-03-07
Form Type: 10-K
Source: 0001213900-25-021314
Chunk: 663

Company: Keen Vision Acquisition Corp.
Filing Date: 2025-03-07
Form: 10-K
Item: Item 6
Chunk 663
---
 pay Adeptus for tax planning and tax advice.

All Other Fees. During
the years ended December 31, 2024 and 2023, we did not pay Adeptus for other services. 

The following is a summary
of fees paid or to be paid to Marcum LLP (“Marcum”) for services rendered.

Audit Fees. We paid
Marcum $24,720 for the year ended December 31, 2023, and $0 for the year ended December 31, 2024.

Pre-Approval Policy

Our audit committee was formed
upon the consummation of our Initial Public Offering. As a result, the audit committee did not pre-approve all of the foregoing services,
although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since the formation
of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services and permitted
non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions
for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the audit).

42

part
IV

Item 15. Exhibits, Financial Statement Schedules

    (a)
    The following documents are filed as part of this Form 10-K:

    (1)
    Financial Statements:

    Page

    Report of Independent Registered Public Accounting Firm (PCAOB ID: 3686)
    F-2
  
    Consolidated Balance Sheets
    F-3
  
    Consolidated Statements of Operations and Comprehensive Income 
    F-4
  
    Consolidated Statements of Changes in Shareholders’ Deficit
    F-5
  
    Consolidated Statements of Cash Flows
    F-6
  
    Notes to Consolidated Financial Statements
    F-7 – F-19

    (2)
    Financial Statement Schedules:

None.

    (3)
    Exhibits

We hereby file as part of
this Report the exhibits listed in the attached Exhibit Index. Exhibits which are incorporated herein by reference can be inspected on
the SEC website at www.sec.gov.

43

EXHIBIT INDEX

    Exhibit No.
     
    Description

    1.1
     
    Underwriting Agreement, dated July 24, 2023, by and between the Company and EF Hutton, division of Benchmark