Company: EZOO
Filing Date: 2025-05-15
Form Type: 10-K
Source: 0001641172-25-010460
Chunk: 427

Company: Ezagoo Ltd
Filing Date: 2025-05-15
Form: 10-K
Item: Item 8
Chunk 427
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 directors and us with regard to each director’s business and personal activities and relationships
as they may relate to us and our management.

34

ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES

The
following table sets forth the aggregate fees billed to the Company by its independent registered public accounting firm, for the fiscal
years indicated.

    ACCOUNTING
    FEES AND SERVICES 
    For
    the years ended December 31, 

    2024  
    2023 

    Audit Fees (1) 
    $43,000  
    $79,000 
  
    Audit-Related Fees(2) 
     -  
     - 
  
    All
    Other Fees(3) 
     -  
     - 
  
    Total 
    $43,000  
    $79,000 

(1)
This category consists of fees for professional services rendered by our principal independent registered public accountants for the
audit of our annual financial statements, review of financial statements included in our quarterly reports and services that are normally
provided by the independent registered public accounting firms in connection with statutory and regulatory filings or engagements for
those fiscal years.

(2)
This category consists of fees for assurance and related services by our independent registered public accountant that are reasonably
related to the performance of the audit or review of our financial statements and are not reported above under “Audit Fees.”
The services for the fees disclosed under this category include consultations concerning financial accounting and reporting standards.

(3)
This category consists of fees for services provided by our independent registered public accountants other than the services described
above.

All
of the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided
by the accountant in connection with statutory and regulatory filings or engagements for last two fiscal years were approved by our board
of directors.

All
above audit services were pre-approved by the Board of Directors for the fiscal years ended December 31, 2024 and 2023.

Holding
Foreign Companies Accountable Act (HFCAA)

Our
common stock may be prohibited from trading on a national exchange or “over-the-counter” markets under the HFCAA if the PCAOB
determines it is unable to inspect or investigate completely our auditors for three consecutive years beginning in 2021. Furthermore,
on June 22, 2021, the U.S. Senate passed the Accelerating Holding Foreign Companies Accountable Act