Company: KPEA
Filing Date: 2025-01-14
Form Type: 10-K
Source: 0001493152-25-002124
Chunk: 580

Company: Kun Peng International Ltd.
Filing Date: 2025-01-14
Form: 10-K
Item: Item 1
Chunk 580
---
 
    Payments of agency service charges 
     2,779  
     - 
  
    Total 

    $4,069,413  
    $1,820,425 

107

ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES

The
following table shows the fees that were billed for audit and other services provided by J&S, our independent auditor
for the fiscal years ended September 30, 2024 and 2023.

    Fiscal Year Ended September 30, 

    2024  
    2023 
  
    Audit Fees(1) 
    $31,000  
    $66,000 
  
    Audit-related Fees(2) 
     -  
     - 
  
    Tax Fees(3) 
     -  
     - 
  
    All Other Fees(4) 
     -  
     - 
  
    Total 
    $31,000  
    $66,000 

    (1)
    Audit
    Fees - This category includes the audit of our annual financial statements, review of financial statements included in our Quarterly
    Reports on Form 10-Q, and services that are normally provided by independent auditors in connection with statutory and regulatory
    filings or the engagement for fiscal years. This category also includes advice on audit and accounting matters that arose during,
    or as a result of, the audit or the review of interim financial statements.

    (2)
    Audit-Related
    Fees - This category consists of assurance and related services by our independent auditor that are reasonably related to the
    performance of the audit or review of our financial statements and are not reported above under “Audit Fees.” The services
    for the fees disclosed under this category include consultation regarding our correspondence with the SEC.

    (3)
    Tax
    Fees - This category consists of professional services rendered by our independent auditors for tax compliance and tax advice.
    The services for the fees disclosed under this category include tax return preparation and technical tax advice.

    (4)
    All
    Other Fees - This category consists of fees for other miscellaneous items such as travel and out-of-pocket expenses.

Pre-Approval
Policies and Procedures

As
stated elsewhere in this Annual Report, we do not have an independent audit committee and our entire Board serves as the audit committee
for all purposes relating to communication with our auditors and responsibility for our audit. All engagements