Company: TPET
Filing Date: 2025-04-15
Form Type: 10-K/A
Source: 0001641172-25-004910
Chunk: 109

Company: Trio Petroleum Corp.
Filing Date: 2025-04-15
Form: 10-K/A
Chunk 109
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 right of us, arising out of the person’s services as a director or executive officer. For further information, see “Description of Our Securities-Limitations on Liability and Indemnification Matters.”

Corporate governance and Director Independence.

See “ Item 10. Directors, Executive Officers and Corporate Governance. - Board Composition and Election of Directors” beginning on page 47 of this Annual Report.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.

The following table sets forth the aggregate fees billed by Bush & Associates CPA LLC and BF Borgers CPA PC for the fiscal years ending October 31, 2024 and 2023, respectively, as described below:

|                    |     |   |    2024 |     |   |    2023 |
|:-------------------|:----|:--|--------:|:----|:--|--------:|
| Audit Fees         |     | $ | 158,500 |     | $ |  82,500 |
| Audit Related Fees |     | $ |  27,500 |     | $ |  27,500 |
| Tax Fees           |     | $ |       - |     | $ |       - |
| All Other Fees     |     | $ |  32,500 |     | $ |       - |
| Total              |     | $ | 218,500 |     | $ | 110,000 |

Pre-Approval Policies and Procedures

The Audit Committee mandate requires that the Audit Committee pre-approve any retainer of the auditor of the Company to perform any non-audit services to the Company that it deems advisable in accordance with applicable legal and regulatory requirements and policies and procedures of the Board. The Audit Committee is permitted to delegate pre-approval authority to one of its members; however, the decision of any member of the Audit Committee to whom such authority has been delegated must be presented to the full Audit Committee at its next scheduled meeting.

| 62 |

<div align='center'>PART IV</div>

ITEM 15. EXHIBITS, FINANCIAL STATEMENTS AND SCHEDULES.

| Exhibit 
 Number  
 3.1     
 3.2     
 3.3     |     | Description                                                                                                                                                                                                                                           
 of Exhibit                                                                                                                                                                                                                                            
 Amended                                                                                                                                                                                                                                               
 & Restated Certificate of Incorporation of Trio Petroleum Corp (incorporated by reference to Exhibit 3.2 of the Company’s                                                                                                                             
 Amendment No. 4 to Form S