Company: NCL
Filing Date: 2025-07-01
Form Type: 10-K
Source: 0001575872-25-000433
Chunk: 4

Company: Northann Corp.
Filing Date: 2025-07-01
Form: 10-K
Item: Item 12
Chunk 4
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 if there is a default.

On February 27, 2025, 3D PRINTING filed a UCC-1 Financing Statement securing 3DFLOR’s security interests in the Collateral with Delaware. The Company’s audit committee approved and ratified the above mentioned transactions.   

ITEM 14.PRINCIPAL ACCOUNTANT FEES AND SERVICES

On May 29, 2025, LAO Professionals (“LAO”) was appointed as the Company’s independent registered public accounting firm. Prior to May 29, 2025, WWC, P.C. has served as the Company’s independent registered public accounting firm since November 2021. The following table sets forth the aggregate fees for professional services rendered by WWC, P.C. for the years ended December 31, 2024 and December 31, 2023:

  2024   2023 Audit Fees(1) $135,000  $165,000 Audit-Related Fees(2)  50,000   80,000 Tax Fees  -   - All Other Fees  -   - Total  $145,000  $245,000 

(1)Includes fees for professional services rendered during the fiscal year for the audit of our annual financial statements and for reviews of the financial statements included in our quarterly reports on Form 10-Q.

(2)Includes fees for services that generally only the independent registered public accounting firm can be reasonably expected to provide, including comfort letters, consents, and review of registration statements filed with the SEC.

The Audit Committee has implemented pre-approval procedures consistent with the rules adopted by the SEC. All audit and permitted non-audit services are pre-approved by the Audit Committee. The Audit Committee has delegated the responsibility of approving proposed non-audit services that arise between Audit Committee meetings to the chairman of the Audit Committee, provided that the decision to approve the services is presented for ratification at the next scheduled Audit Committee meeting.

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PART IV   

ITEM 15.EXHIBITS, FINANCIAL STATEMENTS, SCHEDULES

ExhibitNumber Description3.1Articles of Incorporation (incorporated by reference to Exhibit 3.1 of our Registration Statement on Form S-1 (File No. 333-273246), as amended, initially filed with the Securities and Exchange Commission on July 14, 2023)3.2Certificate of Amendment to the Articles of