Company: IMG
Filing Date: 2025-10-06
Form Type: DEF 14A
Source: 0001493152-25-017088
Chunk: 32

Company: CIMG Inc.
Filing Date: 2025-10-06
Form: DEF 14A
Chunk 32
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Vote Required

Approval of the amendment to our Articles of Incorporation to increase the number of authorized shares of common stock requires the affirmative vote of a majority of the outstanding shares of Common Stock entitled to vote. Abstentions and broker non-votes will have the same effect as an “AGAINST” vote on this proposal.

Recommendation of the Board of Directors

<div align='center'>THE BOARD OF DIRECTORS UNANIMOUSLY RECOMMENDS THAT
YOU VOTE “FOR” APPROVAL OF AN AMENDMENT TO OUR AMENDED AND RESTATED
ARTICLES OF INCORPORATION, AS AMENDED, TO INCREASE THE AUTHORIZED

NUMBER OF SHARES OF OUR COMMON STOCK FROM 200,000,000 TO 600,000,000</div>

<div align='center'>PROPOSAL FIVE

RATIFICATION OF THE APPOINTMENT OF ASSENTSURE PAC AS THE COMPANY’S INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025</div>

The Board has appointed Assentsure PAC (“Assentsure”) as our independent registered certified public accounting firm for the fiscal year ended September 30, 2025 and has further directed that the selection of Assentsure be submitted to a vote of stockholders at the Annual Meeting for ratification.

As described below, the stockholder vote is not binding on the Board. If the appointment of Assentsure is not ratified, the Board will evaluate the basis for the stockholder vote when determining whether to continue the firm’s engagement, but may ultimately determine to continue the engagement of the firm or another audit firm without re-submitting the matter to stockholders. Even if the appointment of Assentsure is ratified, the Board may in its sole discretion terminate the engagement of the firm and direct the appointment of another independent auditor at any time during the year if it determines that such an appointment would be in the best interests of our Company and our stockholders.

Representatives of Assentsure are expected to virtually attend the Annual Meeting, and will be available to respond to appropriate questions and, if they desire, to make a statement.

Independent Registered Certified Public Accounting Firm Fees and Services

The following table sets forth a summary of the fees paid to Assentsure for professional services rendered for the fiscal years ended September 30, 2024:

| Fee Category       |     | Fiscal Year 2024 |         |
|:-------------------|:----|:-----------------|--------