Company: HNIT
Filing Date: 2025-01-23
Form Type: 10-K
Source: 0001493152-25-003324
Chunk: 243

Company: Huineng Technology Corp
Filing Date: 2025-01-23
Form: 10-K
Item: Item 9B
Chunk 243
---
 SERVICES

Audit
Fees

The
following table sets forth the aggregate fees billed to the Company by its independent registered public accounting firms for the fiscal
years ended November 30, 2024 and 2023. We have engaged JP Centurion & Partners PLT as our independent registered public accounting
firm since November 1, 2023.

    ACCOUNTING FEES AND SERVICES 
    2024  
    2023 

    Audit fees 
    $18,800  
    $7,500 
  
    Audit-related fees 
     -  
     - 
  
    Tax fees 
     -  
     - 
  
    All other fees 
     -  
     - 

    Total 
    $18,800  
    $7,500 

The
category of “Audit fees” includes fees for our annual audit, quarterly reviews and services rendered in connection with regulatory
filings with the SEC, such as the issuance of comfort letters and consents.

The
category of “Audit-related fees” includes employee benefit plan audits, internal control reviews and accounting consultation.

The
category of “Tax services” includes tax compliance, tax advice, tax planning.

The
category of “All other fees” generally includes advisory services related to accounting rules and regulations.

All
of the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided
by the accountant in connection with statutory and regulatory filings or engagements for last two fiscal years were approved by our board
of directors.

19

PART
IV

ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a)
Financial Statements

The
following are filed as part of this report:

Financial
Statements

The
following financial statements of Aceztech Corporation and Report of Independent Registered Public Accounting Firm are presented in the
“F” pages of this Report:

    Page

    Audited
    Financial Statements

    REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
    F-2

    CONSOLIDATED BALANCE SHEETS
    F-3

    CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
    F-4

    CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY
    F-5

    CONSOLIDATED STATEMENTS OF CASH FLOWS
    F-6

    NOTES TO CONSOLIDATED FINANC