Company: XTKG
Filing Date: 2025-04-25
Form Type: 20-F
Source: 0001213900-25-035626
Chunk: 206

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-04-25
Form: 20-F
Item: Item 16C
Chunk 206
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Item 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following table represents
the approximate aggregate fees for services rendered by Onestop Assurance PAC for the periods indicated:

                               December 31,      December 31,  
  Audit Fees                                                   
  - Onestop Assurance PAC          $201,000          $201,600  
  Total Fees                       $201,000          $201,600  

“ Audit fees” are
the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit and are not reported
under audit fees. These fees primarily include accounting consultations regarding the accounting treatment of matters that occur in the
regular course of business, implications of new accounting pronouncements and other accounting issues that occur from time to time.

The policy of our Audit Committee
is to pre-approve all audit and non-audit services provided by our independent auditor including audit services, audit-related services,
tax services and other services.

Our Audit Committee evaluated
and approved in advance the scope and cost of the engagement of an auditor before the auditor rendered its audit and non-audit services.

Item 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES