Company: GLXG
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001213900-25-102144
Chunk: 225

Company: Galaxy Payroll Group Ltd
Filing Date: 2025-10-24
Form: 20-F
Item: Item 16C
Chunk 225
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Item
16C. Principal Accountant Fees and Services.

Effective September 1, 2022,
Friedman LLP, our then independent registered public accounting firm, combined with Marcum LLP. On February 10, 2023, our Board of Directors
approved the dismissal of Friedman LLP and the engagement of Marcum Asia CPAs LLP to serve as our independent registered public accounting
firm. On May 12, 2025, our Board of Directors approved the dismissal of Marcum Asia CPAs LLP and the engagement of Guangdong Prouden
CPAs GP to serve as our independent registered public accounting firm. The services are now provided by Guangdong Prouden CPAs GP.

The
following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered
by Marcum Asia CPAs LLP and Friedman LLP for the years ended June 30, 2024 and 2023, respectively.

                     2023                     2024                     2024               
                     HKD                      HKD                      US$                
 ──────────────────────────────────────────────────────────────────────────────────────────
  Audit Fee (1)      $         1,890,055      $         1,692,638      $         216,300  

The following table sets forth the aggregate fees by categories specified
below in connection with certain professional services rendered by Guangdong Prouden CPAs GP for the years ended June 30, 2025, 2024 and
2023.

                     2025                     2025               
 ─────────────────────────────────────────────────────────────────
                     HKD                      US$                
  Audit Fee (1)      $         1,413,000      $         180,000  

  (1)      “ Audit fees”                                                                                                                        

The policy of our audit
committee is to pre-approve all audit and non-audit services provided by Guangdong Prouden CPAs GP, including audit services and other
services as described above, other than those for de minimisservices which are approved by the audit committee prior to the completion
of the audit.

The
Audit Committee of the Board of Directors on an annual basis reviews audit and non-audit services performed by the independent auditors.
All audit and non-audit services are pre-approved by the Audit Committee, which considers, among other things, the possible effect of
the performance of such services on the auditors’ independence.

Item
16D. Exemptions from