Company: EUDAW
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001641172-25-006627
Chunk: 101

Company: EUDA Health Holdings Ltd
Filing Date: 2025-04-29
Form: 20-F
Item: Item 16
Chunk 101
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 These services include attest         
       services that are not required by statute or regulation and consultation concerning financial accounting and reporting standards.  
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(3)   Tax                                                                                                                                 
      Fees. Tax fees consist of fees billed for professional services rendered by our independent registered public accounting            
      firm for tax compliance, tax advice, and tax planning.                                                                              
 
The policy of our audit committee is to pre-approve all audit and non-audit services provided by J&S Associate PLT and Marcum Asia CPAs LLP, including audit services and audit-related services as described above.
 
ITEM 16.D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES
 
There have been no exemptions from listing standards required to be disclosed in response to this Item.
 
ITEM 16.E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS 
None.
 

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ITEM 16.F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT 

On September 3, 2024, the Company terminated Marcum Asia CPAs LLP (“Marcum Asia”) and engaged J&S Associate PLT (“J&S”) as its independent registered public accounting firm. The decision to dismiss Marcum Asia and engage J&S was approved by the Company’s Audit Committee.
 
Marcum Asia’s reports on the Company’s financial statements for the years ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles as defined in Item 16F(a)(1)(iv) of Form 20-F except for an explanatory paragraph regarding existence of substantial doubt about the Company’s ability to continue as a going concern in the reports for the years ended December 31, 2023 and 2022. During the two most recent fiscal years and through the subsequent interim period preceding the dismissal, there were no (i) disagreements between the Company and Marcum Asia on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, any of which, if not resolved to Marcum Asia’s satisfaction, would have caused Marcum Asia to make reference thereto in its audit report on the financial statements of the Company for such period, or (ii) “reportable events” as defined in Item 16F(a)(1)(v)(A)-(D) of Form 20-F, except for the material weaknesses related to the