Company: NIVFW
Filing Date: 2025-06-03
Form Type: 424B3
Source: 0001213900-25-050825
Chunk: 183

Company: NewGenIvf Group Ltd
Filing Date: 2025-06-03
Form: 424B3
Chunk 183
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 engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion
on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing
procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and
performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts
and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that
our audits provide a reasonable basis for our opinion.

/s/ WWC, P.C.

WWC, P.C.

Certified Public Accountants

PCAOB ID No.1171

San Mateo, California

September 28, 2023

We have served as the Company’s auditor
since 2022.

<div align='center'>F-3</div>

|                                                       | J&S ASSOCIATE PLT              |
| (formerly known as J & S Associate)                   |                                |
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<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</div>

The Board of Directors and Shareholders of

NEWGENIVF GROUP LIMITED

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of Newgenivf Group Limited and its subsidiaries (collectively, the “Company”) as of December 31, 2024 and
December 31, 2023, the related consolidated statements of operations and comprehensive income, shareholders’ equity, and cash flows
for the years then ended, and the related notes to the consolidated financial statements and schedule (collectively, the financial statements).
In our opinion, the financial statements present fairly, in all material