Company: NIVFW
Filing Date: 2025-06-03
Form Type: 424B3
Source: 0001213900-25-050825
Chunk: 95

Company: NewGenIvf Group Ltd
Filing Date: 2025-06-03
Form: 424B3
Chunk 95
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 independent registered public accounting firm any audit problems or difficulties 
 and management’s response;                                                                |

| ● | discussing                                                                                 
 with the Company’s independent auditor, among other things, the audits of the financial    
 statements, including whether any material information should be disclosed, in addition to 
 issues regarding accounting and auditing principles and practices;                         |

| ● | reviewing                                                                                       
 and approving all proposed related party transactions, as defined in Item 404 of Regulation S-K 
 under the Securities Act;                                                                       |

| ● | reviewing                                                                              
 and recommending the financial statements for inclusion within the Company’s quarterly 
 earnings releases and to the Board for inclusion in its annual reports;                |

| ● | discussing                                                                                    
 the annual audited financial statements with management and the independent registered public 
 accounting firm;                                                                              |

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| ● | reviewing                                                     
 policies with respect to risk assessment and risk management; |

| ● | reviewing                                                                                         
 the adequacy and effectiveness of the Company’s accounting and internal control policies          
 and procedures and any special steps taken to monitor and control major financial risk exposures; |

| ● | periodically                                                     
 reviewing and reassessing the adequacy of the committee charter; |

| ● | approving annual audit plans, and undertaking an annual performance 
 evaluation of the internal audit function;                          |

| ● | establishing                                                                 
 and overseeing procedures for the handling of complaints and whistleblowing; |

| ● | meeting                                                                                           
 separately and periodically with management, the internal auditors and the independent registered 
 public accounting firm;                                                                           |

| ● | monitoring                                                                             
 compliance with the Company’s code of business conduct and ethics, including reviewing 
 the adequacy and effectiveness of its procedures to ensure proper compliance;          |

| ● | reporting                      
 periodically to the Board; and |

| ● | such                                                                                  
 other matters that are specifically delegated to the Company’s Audit Committee by the 
 Board from time to time.                                                              |

A copy of the audit committee’s
current charter is available at our corporate website at www.newgenivf.com.

Compensation Committee.
Our Compensation Committee (“Compensation Committee”) consists of Mr. Wing Fung Alfred Siu, Ms. Hei Yue Tina Fong, and Ms
Florianna Ann Chi Wan Chan. The Chairman of the Compensation Committee is Mr. Siu. The Company has determined that Ms. Chan satisfies
the “independence” requirements of Rule 5605(c)(2) of the Nasdaq Stock Market Listing Rules. The Compensation Committee
assists the Board in reviewing and