Company: FEBO
Filing Date: 2025-05-14
Form Type: 20-F
Source: 0001641172-25-010075
Chunk: 160

Company: Fenbo Holdings Ltd
Filing Date: 2025-05-14
Form: 20-F
Item: Item 16C
Chunk 160
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Item 16C. Principal Accountant Fees and Services

Audit Fees

The following are the fees billed
to us by our auditors during the financial years ended December 31, 2023 and 2024:

                          Financial Year                      Financial Year                  
                                                                                              
                          Ended                               Ended                           
                                                                                              
                          December 31, 2023                   December 31, 2024               
 ──────────────────────────────────────────────────────────────────────────────────────────────
  Audit Fees              $                      160,000      $                      240,000  
  Audit Related Fees                             -                                   -        
  Tax Fees                                       -                                   -        
  All Other Fees                                 -                                   -        
  Total                   $                      160,000      $                      240,000  

Audit
Feesconsist of the aggregate fees billed for professional services rendered for the audit of our annual financial statements and
the reviews of the financial statements included in our Forms 6-K and for any other services that were normally provided by our independent
auditor in connection with our statutory and regulatory filings or engagements.

Audit Related Feesconsist
of the aggregate fees billed for professional services rendered for assurance and related services that were reasonably related to the
performance of the audit or review of our financial statements and were not otherwise included in Audit Fees.

Tax Feesconsist of the
aggregate fees billed for professional services rendered for tax compliance, tax advice and tax planning. Included in such Tax Fees are
fees for preparation of our tax returns and consultancy and advice on other tax planning matters.

All Other Feesconsist
of the aggregate fees billed for products and services provided by our independent auditor and not otherwise included in Audit Fees, Audit
Related Fees or Tax Fees. Included in such Other Fees would be fees for services rendered by our independent auditor in connection with
any private and public offerings conducted during such periods.

  96  

Item 16D. Exemptions from the Listing Standards for Audit Committees