Company: FOXX
Filing Date: 2025-10-15
Form Type: 10-K
Source: 0001213900-25-098953
Chunk: 994

Company: Foxx Development Holdings Inc.
Filing Date: 2025-10-15
Form: 10-K
Item: Item 5
Chunk 994
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 Commission and the PCAOB.

We conducted our audit in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, an audit of its internal control over financial reporting. As part of our audit we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal
control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ CBIZ CPAs P.C.

CBIZ CPAs P.C.

We have served as the Company’s auditor
since 2023 (such date takes into account the acquisition of the attest business of Marcum LLP by CBIZ CPAs P.C. effective November 1,
2024).

San Jose, CA

October 14, 2025

F-2

Report of Independent
Registered Public Accounting Firm

To the Stockholders and Board of Directors of

Foxx Development Holdings Inc.

Opinion on the Financial Statements

We have audited, before the effects of the
adjustments to retrospectively apply the change in accounting described in Note 3, the consolidated balance sheet of Foxx
Development Holdings Inc. (the “Company” and formerly known as Foxx Development Inc.) as of June 30, 2024, and the
related consolidated statements of operations and comprehensive loss, changes in stockholders’ deficit, and cash flows for the
year then ended and the related notes (the 2024 financial statements before the effects of the adjustments discussed in Note 3 are
not presented herein). In our opinion, the 2024 financial statements, before the effects of the adjustments to retrospectively apply
the changes in accounting described in Note 3, present fairly, in all material respects, the financial position of the Company as of
June 30