Company: PETVW
Filing Date: 2025-07-10
Form Type: 10-K
Source: 0001641172-25-018617
Chunk: 1103

Company: PetVivo Holdings, Inc.
Filing Date: 2025-07-10
Form: 10-K
Item: Item 9
Chunk 1103
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Policies and Procedures

The
Audit Committee’s policy is to pre-approve all audit and permissible non-audit services provided by the independent public accountants.
These services may include audit services, audit-related services, tax services and other services. Pre-approval is generally provided
for up to one year and any pre-approval is detailed as to the particular service or category of services and is generally subject to
a specific budget. Stephano Slack LLC, Assurance Dimensions, and management are required to periodically report to the Audit Committee
regarding the extent of services provided by the independent public accountants in accordance with this pre-approval, and the fees for
the services performed to date. The Audit Committee may also pre-approve particular services on a case by case basis. The Audit Committee
approved one hundred percent (100%) of all services provided by Stephano Slack LLC and Assurance Dimension during Fiscal 2025 and 2024.

The
Audit Committee has considered the nature and amount of the fees billed by Stephano Slack LLC and Assurance Dimension, and believes that
the provision of the services for activities unrelated to the audit is compatible with maintaining the independence of both Stephano
Slack LLC and Assurance Dimension.

47

PART
IV

ITEM
15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

    (a)
    
    Financial
    Statements.

Included
in Item 8

    (b)
    Exhibits
    required by Item 601.

    3.1
    
    Articles
    of Incorporation, as amended (incorporated by reference to Exhibit 3.1 in the Company’s Registration Statement on Form S-8
    filed with the SEC on June 17, 2022).

    3.2
    Bylaws
    (incorporated by reference to Exhibit 3.3 in the Company’s Registration Statement on Form S-1 (File No. 333-173569) filed with
    the SEC on April 18, 2011).

    4.1
    Description of Common Stock (incorporated by reference to Exhibit 4.1 in the Company’s Annual Report on Form 10-K for fiscal 202 filed with the SEC on June 24, 2022).

    10.1
    Employment
                                                         Agreement effective as of November 1, 2021 between PetVivo Holdings, Inc. and John Lai, as amended in November 2022 and February