Company: FSHPU
Filing Date: 2025-11-12
Form Type: DEF 14A
Source: 0001829126-25-009060
Chunk: 12

Company: Flag Ship Acquisition Corp
Filing Date: 2025-11-12
Form: DEF 14A
Chunk 12
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 by electronic conferencing at the Annual
Meeting.

Independent Registered Public Accounting Firm’s Fees

The following table sets
forth the aggregate fees billed by MaloneBailey, LLP for audit and non-audit services rendered to us in 2023 and 2024. These fees are
categorized as audit fees, audit-related fees, tax fees, and all other fees. The nature of the services provided in each category is
described following the table.

|                    |     | 2024 |         |     | 2023 |   |
|:-------------------|:----|:-----|--------:|:----|:-----|:--|
| Audit Fees         |     | $    | 110,000 |     | $    | - |
| Audit-Related Fees |     |      |   3,300 |     |      | - |
| Tax Fees           |     |      |       - |     |      | - |
| Total Fees         |     |      | 113,300 |     |      | - |

Audit Fees.We
paid aggregate fees of $110,000 and nil for the fiscal years ended December 31, 2024 and 2023 to MaloneBailey, LLP, for professional
services rendered by such firms for the audit and review of the financial statements included in our annual report on Form 10-K
and for the review of the financial statements included in our quarterly reports on Form 10-Q.

Audit-Related Fees.We
paid aggregate fees of $3,300 and nil for the fiscal years ended December 31, 2024 and 2023 to MaloneBailey, LLP.

Tax Fees.We paid aggregate fees of $0 and $0 for the fiscal years ended December 31, 2023 and 2024 to MaloneBailey, LLP for professional services rendered for tax compliance, tax advice and tax planning.
No tax services were provided by MaloneBailey, LLP during such periods.

All Other Fees.We did not pay any fees to MaloneBailey, LLP for any other professional services during the fiscal years ended December 31, 2023 and 2024.

Board of Directors Pre-Approval Policies and Procedures

The Audit Committee has the sole authority to review in advance and grant any pre-approvals
of (i) all auditing services to be provided by the independent auditor, (ii) all significant
non-audit services to be provided by the independent auditors as permitted by Section 10A
of the Exchange