Company: ECIA
Filing Date: 2025-07-14
Form Type: DEF 14A
Source: 0001079973-25-001145
Chunk: 26

Company: ENCISION INC
Filing Date: 2025-07-14
Form: DEF 14A
Chunk 26
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 of disclosures in the financial statements.
The audit committee reviewed with the independent auditors, who are responsible for expressing an opinion on the conformity of those audited
financial statements with generally accepted accounting principles, their judgments as to the quality, not just the acceptability, of
our accounting principles and such other matters as are required to be discussed with the committee under generally accepted auditing
standards, including Statement on Auditing Standards No. 61. In addition, the audit committee has discussed with the independent auditors
the auditors’ independence from management and us including the matters in the written disclosures and the letter from the independent
auditors required by applicable requirements of the Public Company Accounting Oversight Board regarding the independent auditor’s
communication with the audit committee concerning independence.

The audit committee discussed
with our independent auditors the overall scope and plans for their audit. The audit committee meets with the independent auditors to
discuss the results of their examination, their evaluation of our internal controls, and the overall quality of our financial reporting.
In reliance on the reviews and discussions referred to above, the audit committee recommended to the board of directors, and the board
of directors has approved, that the audited consolidated financial statements be included in our Annual Report on Form 10-K for the fiscal
year ended March 31, 2025, for filing with the Securities and Exchange Commission.

Submitted by the Audit Committee

Vern D. Kornelsen, Audit Committee Member

Patrick W. Pace, M.D., Audit Committee Member

| 14 |

<div align='center'>RATIFICATION OF INDEPENDENT PUBLIC ACCOUNTANTS

(Proposal Item #2)</div>

Our board of directors and audit
committee have selected GreenGrowth CPAs as our independent registered public accounting firm to audit our financial statements for the
fiscal year ending March 31, 2026. The decision to engage GreenGrowth CPAs was approved by our board of directors and audit committee,
and this appointment is being submitted to our shareholders for ratification at the Annual Meeting.

GreenGrowth CPAs served as the
principal accountant to audit our financial statements for the fiscal years ended March 31, 2025.

We do not expect that a representative
of GreenGrowth CPAs will be present at the Annual Meeting.

THE BOARD OF DIRECTORS RECOMMENDS A VOTE FORRATIFICATION OF GREENGROWTH CPAS AS OUR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR THE FISCAL YEAR ENDING MARCH