Company: MEGL
Filing Date: 2025-04-14
Form Type: 20-F
Source: 0001641172-25-004566
Chunk: 111

Company: Magic Empire Global Ltd
Filing Date: 2025-04-14
Form: 20-F
Item: Item 15
Chunk 111
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ITEM
15. CONTROLS AND PROCEDURES

a.
Disclosure Controls and Procedures

Our
management, with the participation of our chief executive officer and chief financial officer, has performed an evaluation of the effectiveness
of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by
this Annual Report, as required by Rule 13a-15(b) under the Exchange Act.

Based
upon that evaluation, our management has concluded that, as of December 31, 2024, our disclosure controls and procedures were effective.

b.
Management’s Annual Report on Internal Control Over Financial Reporting

Our
management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rules 13a-15
(f) under the Exchange Act. Our management, with the participation of our chief executive officer and our chief financial officer, evaluated
the effectiveness of our internal control over financial reporting based on criteria established in the framework in Internal Control - Integrated
Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, our management
has concluded that our internal control over financial reporting was effective as of December 31, 2024.

Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies and procedures may deteriorate.

  70  

c.
Attestation report of the registered public accounting firm

This
Annual Report does not include an attestation report of our registered public accounting firm regarding internal control over financial
reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant to the rules of
the SEC.

d.
Changes in internal control over financial reporting

Except
for the matters described above, there have been no changes in our internal control over financial reporting (as defined in Rule 13a-15(f)
of the Exchange Act) that occurred during the year ended December 31, 2024 that have materially affected, or are reasonably likely to
materially affect, our internal controls over financial reporting.

ITEM
16A. AUDIT COMMITTEE FINANCIAL EXPERT