Company: GURE
Filing Date: 2025-04-11
Form Type: 10-K
Source: 0001193805-25-000461
Chunk: 545

Company: GULF RESOURCES, INC.
Filing Date: 2025-04-11
Form: 10-K
Item: Item 7A
Chunk 545
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Item 14. Principal Accounting Fees and Services
Audit Fees

Our independent
public accounting firm is GGF CPA LTD. , Level 3, Shop 119 No. 20, Jingang Avenue, Nansha District, Guangzhou, Guangdong , PCAOB Auditor
ID 2729.

The aggregate fees billed to the Company by its principal
accountant for the last two fiscal years were as follows:

    Fees
    2023
    2024
  
    Audit Fees
    $	188,000
    $	188,000
  
    Audit Related Fees
    —
    —
  
    Tax Fees
    —
    —
  
    All Other Fees
    —
    —
  
    Total
    188,000
    188,000

This category consists of fees
for the audit of our annual financial statements, review of the financial statements included in our quarterly reports on Form 10-Q and
services that are normally provided by the independent registered public accountants in connection with statutory and regulatory filings
or engagements for those fiscal years.

Audit Fees

This category consists of fees
for the audit of our annual financial statements, review of the financial statements included in our quarterly reports on Form 10-Q and
services that are normally provided by the independent registered public accountants in connection with statutory and regulatory filings
or engagements for those fiscal years.

60 

Audit-Related Fees

This category consists of services
by our independent auditors that are reasonably related to the performance of the audit or review of our financial statements and are
not reported above under Audit Fees. This category includes accounting consultations on transaction and proposed transaction related matters.
There were no such fees incurred by the Company in the years ended December 31, 2024 and 2023.

Tax Fees

The tax fee of $5,500 and $5,500 relate to tax compliance
services rendered in each of the years ended December 31, 2024 and 2023.

All Other Fees

There are no other fees to disclose.

Pre-Approval of Services

The Audit Committee appoints the
independent accountant each year and pre-approves the audit services. The Audit Committee chair is authorized to pre-approve specified
non-audit services for fees not exceeding specified amounts, if he promptly advises the other Audit Committee members of such approval.

PART IV

Item 15. Exhibits and Financial Statement Schedules.

(a)Financial Statements and Schedules

(1)