Company: PETVW
Filing Date: 2025-07-10
Form Type: 10-K
Source: 0001641172-25-018617
Chunk: 848

Company: PetVivo Holdings, Inc.
Filing Date: 2025-07-10
Form: 10-K
Item: Item 7
Chunk 848
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 the accountant in connection with statutory and regulatory filings or engagements for those fiscal years were $0 and $34,486, respectively.

Audit-Related
Fees

For
the fiscal years ended March 31, 2025 and 2024, there were no fees billed for services reasonably related to the performance of the audit
or review of the financial statements outside of those fees disclosed above under “Audit Fees.”

46

Tax
Fees

For
the fiscal years ended March 31, 2025, and 2024, there were no fees billed for services for tax compliance, tax advice, and tax planning
work by our principal accountants.

All
Other Fees

None.

Pre-Approval
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