Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 324

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 1B
Chunk 324
---
 services.
  
    (3)
    All other fees were for professional services rendered by MaloneBailey,
LLP for the statutory and regulatory filings or engagements for that fiscal year.

Audit
Committee Pre-Approval Policy and Procedures

The
Audit Committee’s policy is to pre-approve all audit and other services rendered by our independent registered public accounting
firm, subject to de minimis exceptions for non-audit services set forth in the applicable rules of the SEC. In fiscal year 2024, our
independent registered public accounting firm was not engaged to perform any non-audit services, except for a minimal amount of tax services.

68

PART IV

ITEM 15. EXHIBIT AND FINANCIAL STATEMENT SCHEDULES

    (a)
    The
    following documents are filed as part of this Report:

    (1)
    The
    following consolidated financial statements of the Company are incorporated by reference in Part II, Item 8-See Index to Consolidated
    Financial Statements

    (2)
    All
    financial statement schedules have been omitted because they are not applicable or not required or because the information is included
    elsewhere in the financial statements or the Notes thereto.

    (3)
    See
    exhibits listed under Part (b) below.

    (b)
    Exhibits:

    Exhibit
    No.
     
    Description

    3.1
     
    Articles
    of Incorporation of the Company, dated July 15, 2011 (incorporated by reference to Exhibit 3.1 to the Company’s Annual Report
    on Form 10-K filed on December 23, 2022, SEC File Number 001-39338).
  
    3.2
     
    Certificate
    of Amendment to Articles of Incorporation of the Company, dated May 6, 2013 (incorporated by reference to Exhibit 3.01(b) to the
    Company’s Current Report on Form 8-K filed on April 25, 2013, SEC File Number 333-176684).
  
    3.3
     
    Certificate
    of Amendment to Articles of Incorporation of the Company, dated October 28, 2019 (incorporated by reference to Exhibit 3.1 to the
    Company’s Current Report on Form 8-K filed on October 28, 2019, SEC File Number 000-55157).