Company: MVNC
Filing Date: 2025-04-25
Form Type: 10-K
Source: 0001683168-25-002807
Chunk: 18

Company: Marvion Inc.
Filing Date: 2025-04-25
Form: 10-K
Item: Item 14
Chunk 18
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Victor Mokuolu, CPA PLLC
audited our financial statements for the fiscal years ended December 31, 2024 and 2023.

All audit work was performed
by the full time employees of Victor Mokuolu, CPA PLLC for the fiscal years ended December 31, 2024, and 2023. Our board of directors
does not have an audit committee. The functions customarily delegated to an audit committee are performed by our full board of directors.
Our board of directors approves in advance, all services performed by Victor Mokuolu, CPA PLLC, but have not adopted pre-approval policies
or procedures. Our board of directors has considered whether the provision of non-audit services is compatible with maintaining the principal
accountant’s independence, and has approved such services.

The following table sets forth
fees billed by our auditor during the last two fiscal years for services rendered for the audit of our annual financial statements and
the review of our quarterly financial statements, services by our auditors that are reasonably related to the performance of the audit
or review of our financial statements and that are not reported as audit fees, services rendered in connection with tax compliance, tax
advice and tax planning, and all other fees for services rendered.

    December 31, 2024  
    December 31, 2023 

    Audit fees 
    $60,000  
    $75,000 
  
    Audit related fees 
     –  
     – 
  
    Tax fees 
     –  
     – 
  
    All other fees 
     –  
     – 
  
    Total 
    $60,000  
    $75,000 

 58 

PART IV

ITEM 15.  Exhibits
and Financial Statement Schedules.

The following documents are filed as part of this report:

    (1)
    Financial Statements

Financial Statements are included in Part II, Item 8 of this report.

    (2)
    Financial Statement Schedules

No financial statement schedules are included because
such schedules are not applicable, are not required, or because required information is included in the financial statements or notes
thereto.

    (3)
    Exhibits

    Exhibit No.
     
    Description

    3.1
     
    Restated
    Articles of Incorporation (1)
  
    3.2
     
    Amended
    and