Company: KVACU
Filing Date: 2025-12-22
Form Type: PRE 14A
Source: 0001213900-25-124633
Chunk: 25

Company: Keen Vision Acquisition Corp.
Filing Date: 2025-12-22
Form: PRE 14A
Chunk 25
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 Audit Committee is directly responsible
for selecting and retaining our independent auditor and even though ratification is not required by our bylaws, the Board is submitting
the selection of Adeptus Partners, LLC to our shareholders for ratification as a matter of good corporate practice and we are asking our
shareholders to approve the appointment of Adeptus Partners, LLC. In the event our shareholders fail to ratify the appointment, the Audit
Committee may reconsider this appointment.

The Company has been advised
by Adeptus Partners, LLC that neither the firm nor any of its associates had any relationship with the Company other than the usual relationship
that exists between independent registered public accountant firms and their clients during the last fiscal year. No representative of
Adeptus Partners, LLC is expected to be present in person or by electronic conferencing at the Annual General Meeting.

Independent Registered Public Accounting Firm’s Fees

The following is a summary
of fees paid or to be paid to Adeptus Partners, LLC (“Adeptus”), for services rendered.

Audit Fees. Audit fees
consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are normally
provided by Adeptus in connection with regulatory filings. For the years ended December 31, 2024 and 2023, the aggregate fees billed by
Adeptus totaled approximately $37,000 and $33,000 for professional services rendered for the audit of our annual financial statements
and review of the financial information included in our regulatory filings.

Audit-Related Fees.
For the years ended December 31, 2024 and 2023, we did not pay Adeptus for consultations concerning financial accounting and reporting
standards.

Tax Fees. For the year
ended December 31, 2024 and 2023, we did not 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.

Board of Directors Pre-Approval Policies and Procedures

The Audit Committee has the
sole authority to review in advance and grant any pre-approvals of (i) all auditing services to be provided by the independent auditor,
(ii) all significant non-audit services to be provided by the independent auditors as permitted by Section 10A of the Exchange Act,
and (iii) all fees and the terms of engagement with respect to such services, except that the Audit Committee