Company: EZOO
Filing Date: 2025-05-15
Form Type: 10-K
Source: 0001641172-25-010460
Chunk: 625

Company: Ezagoo Ltd
Filing Date: 2025-05-15
Form: 10-K
Item: Item 1A
Chunk 625
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 or review of our financial statements and are not reported above under “Audit Fees.”
The services for the fees disclosed under this category include consultations concerning financial accounting and reporting standards.

(3)
This category consists of fees for services provided by our independent registered public accountants other than the services described
above.

All
of the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided
by the accountant in connection with statutory and regulatory filings or engagements for last two fiscal years were approved by our board
of directors.

All
above audit services were pre-approved by the Board of Directors for the fiscal years ended December 31, 2024 and 2023.

Holding
Foreign Companies Accountable Act (HFCAA)

Our
common stock may be prohibited from trading on a national exchange or “over-the-counter” markets under the HFCAA if the PCAOB
determines it is unable to inspect or investigate completely our auditors for three consecutive years beginning in 2021. Furthermore,
on June 22, 2021, the U.S. Senate passed the Accelerating Holding Foreign Companies Accountable Act (“AHFCAA”), which, if
signed into law, would amend the HFCAA and require the SEC to prohibit an issuer’s securities from trading on any U.S. stock exchanges
if its auditor is not subject to PCAOB inspections for two consecutive years instead of three consecutive years.

Pursuant
to the HFCAA, the PCAOB issued a Determination Report on December 16, 2021 which found that the PCAOB is unable to inspect or investigate
completely registered public accounting firms headquartered in: (1) mainland China and (2) Hong Kong. In addition, the PCAOB’s
report identified the specific registered public accounting firms which are subject to these determinations.

Our
auditor, Enrome LLP, is headquartered in Singapore, and can be inspected by the PCAOB on a regular basis. Enrome LLP is a firm registered
with the PCAOB and is required by the laws of the U.S. to undergo regular inspections by the PCAOB to assess its compliance with the
laws of the U.S. and professional standards. Enrome LLP is subjected to PCAOB inspections, and is not among the PCAOB-registered public
accounting firms headquartered in the PRC or Hong Kong that are subject to PCAOB’s determination on December 16, 2021 of having
been unable to inspect or investigate completely.

Notwithstanding
the foregoing,