Company: NIVFW
Filing Date: 2025-04-22
Form Type: 20-F
Source: 0001213900-25-033966
Chunk: 133

Company: NewGenIvf Group Ltd
Filing Date: 2025-04-22
Form: 20-F
Item: Item 16C
Chunk 133
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ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following table shows
the fees that we paid for audit and other services of years ended December 31, 2024 and 2023 provided by J& S Associate PLT and WWC,
P. C respectively.

                          Year Ended                     Year Ended                 
  Audit Fees              $                 130,000      $                 362,149  
  Audit-Related Fees                        —                              —        
  Tax Fees                                  —                              —        
  All Other Fees                            —                              —        

Audit Fees - This category
includes the audit of our annual financial statements and services that are normally provided by the independent auditor in connection
with engagements for those fiscal years.

Audit-Related Fees - 
This category consists of assurance and related services by the 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.”

Tax Fees - This category
consists of professional services rendered by the independent registered public accounting firm for tax compliance and tax advice. The
services for the fees disclosed under this category include tax return preparation and technical tax advice.

All Other Fees - This
category consists of fees for other miscellaneous items.

ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES