Company: NTWK
Filing Date: 2025-09-29
Form Type: 10-K
Source: 0001493152-25-015950
Chunk: 303

Company: NETSOL TECHNOLOGIES INC
Filing Date: 2025-09-29
Form: 10-K
Item: Item 1A
Chunk 303
---
 audit
of NETSOL’s financial statements; whether the independent auditors would be functioning in the role of management or in an advocacy
role; whether performance of the service by the independent auditors would enhance NETSOL’s ability to manage or control risk or
improve audit quality; whether performance of the service by the independent auditors would increase efficiency because of their familiarity
with NETSOL’s business, personnel, culture, systems, risk profile and other factors; and whether the amount of fees involved, or
the proportion of the total fees payable to the independent auditors in the period that is for tax and other non-audit services, would
tend to reduce the independent auditors’ ability to exercise independent judgment in performing the audit.

All
services provided by Fortune CPA in the fiscal year ended June 30, 2025, were pre-approved by the Audit Committee.

49

PART
IV

ITEM
15 – EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM 8-K 

(a)
Exhibits

3.1Amended
                                            and Restated Articles of Incorporation filed with the Nevada Secretary of State on June 26,
                                            2025*

3.2Amended
                                            and Restated Bylaws of NetSol Technologies, Inc. dated February 9, 2018*.

4.1Form
                                            of Common Stock Certificate. *

10.1Stock
                                            Purchase Agreement dated May 6, 2006 by and between the Company, McCue Systems, Inc. and
                                            the shareholders of McCue Systems, Inc. incorporated by reference as Exhibit 2.1 to NETSOL’s
                                            Current Report filed on form 8-K on May 8, 2006. *

10.2Employment Agreement by and between the Company and Patti L. W. McGlasson dated September 25, 2024.*

10.3Employment Agreement by and between the Company and Najeeb Ghauri dated September 25, 2024.*

10.4Employment Agreement by and between the Company and Roger K. Almond dated September 25, 2024.*

10.5Company
                                            2025 Equity Incentive Plan incorporated by reference as Appendix B to NETSOL’s Definitive
                                            Proxy Statement filed on May 1, 2025. *

10.6Restated
                                            Charter of the Compensation Committee dated effective September 10, 2013