Company: ORIB
Filing Date: 2025-07-08
Form Type: 10-K
Source: 0001683168-25-004973
Chunk: 192

Company: Orion Bliss Corp.
Filing Date: 2025-07-08
Form: 10-K
Item: Item 9C
Chunk 192
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ale Lawal & CO, Independent registered public accountants for services
for the fiscal years 2025 and 2024, respectively.

    Fee Category 
    Fiscal Year 2025  
    Fiscal Year 2024 
  
    Audit Fees 
    $15,000  
    $– 
  
    Tax Fees 
     –  
     – 
  
    All Other Fees 
     –  
     – 
  
    Total 
    $15,000  
    $– 

Audit Fees

Audit fees were for professional
services rendered in connection with the audit of our annual financial statements set forth in our Annual Reports on Form 10-K, the review
of our quarterly financial statements set forth in our Quarterly Reports on Form 10-Q and consents for other SEC filings.

Audit-Related Fees

Audit-related fees consist
of fees billed for professional services for consultation on accounting matters.

Approval of Services
Provided by Independent Registered Public Accounting Firm

The Board of Directors
has considered whether the services provided under other non-audit services are compatible with maintaining the auditor’s independence
and has determined that such services are compatible. The Board of Directors has adopted policies and procedures for pre-approving all
non-audit work performed by the external auditors. The Board of Directors will annually pre-approve services in specified accounting areas.
The Board of Directors also annually approves the budget for the annual generally accepted accounting principles (GAAP) audit.

 11 

PART IV

Item 15. Exhibit and Financial Statement Schedules.

The following exhibits are included as part of this report by reference:

    31.1
     
    Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
  
    32.1
     
    Certification pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.
  
    99.1
     
    Management’s Annual Report on Internal Control over Financial Reporting.
  
    101.INS
     
    Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)
  
    101.S