Company: VEEAW
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001213900-25-032215
Chunk: 1282

Company: VEEA INC.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 6
Chunk 1282
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 Regulation S-K, other than as described above.

On
September 19, 2024 the Board approved the engagement of PKF O’Connor Davies, LLP (“PKF”) as the Company’s independent
registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2024,
effective immediately. The Board ratified the dismissal of Marcum and the engagement of PKF on September 19, 2024, and the change became
effective on September 19, 2024.

During
the fiscal years ended December 31, 2023 and December 31, 2022, and the subsequent interim period through the date of PKF’s engagement,
neither Plum, nor any party on behalf of Plum, consulted PKF regarding either (i) the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that might be rendered on Plum’s financial statements,
and no written report or oral advice was provided to Plum by PKF that was an important factor considered by Plum in reaching a decision
as to any accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a disagreement or a reportable
event, each as defined above.

64

ITEM
9A. CONTROLS AND PROCEDURES

Evaluation
of Disclosure Controls and Procedures

Our management, with the participation
of Allen Salmasi, our Chief Executive Officer, and Janice Smith, our Interim Chief Financial Officer and Chief Operating Officer, has
evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)
under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), as of the end of the period covered by this Annual
Report. Based on such evaluation, our Chief Executive Officer and Interim Chief Financial Officer have concluded that as of December 31,
2024, our disclosure controls and procedures were effective at the reasonable assurance level. 

Management’s
Report on Internal Controls over Financial Reporting

As disclosed elsewhere in this Annual Report, we completed the Business
Combination on September 13, 2024. Prior to the Business Combination our predecessor, Plum Acquisition Corp. I, was a special purpose
acquisition company formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, recapitalization
or similar business