Company: APCXW
Filing Date: 2025-04-17
Form Type: DEF 14A
Source: 0001683168-25-002670
Chunk: 37

Company: AppTech Payments Corp.
Filing Date: 2025-04-17
Form: DEF 14A
Chunk 37
---
 Directors’
policy is to pre-approve all audit and permissible non-audit services rendered by dbbmckennon, our independent registered public accounting
firm. The Board of Directors can pre-approve specified services in defined categories of audit services, audit-related services, and tax
services up to specified amounts as part of the Board of Directors’ approval of the scope of the engagement of dbbmckennon or on
an individual case-by-case basis before dbbmckennon is engaged to provide a service. The Board of Directors has determined that the rendering
of tax-related services by dbbmckennon in 2024 is compatible with maintaining the principal accountant’s independence for audit
purposes. dbbmckennon has not been engaged in performing any non-audit services, except for tax-related services.

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<div align='center'>AUDIT COMMITTEE REPORT</div>

AppTech’s audit committee
has reviewed and discussed our audited consolidated financial statements for the year ended December 31, 2024, included in AppTech’s
Annual Report on Form 10-K with management and “Management’s Report on Internal Control over Financial Reporting” in
Item 9A included in the Annual Report on Form 10-K for the year ended December 31, 2024.

The audit committee has discussed
with dbbmckennon those matters that require the auditors to discuss them with the audit committee under the rules adopted by the Public
Company Accounting Oversight Board (the “PCAOB”). The audit committee has received the written disclosures and the letter
from dbbmckennon required by applicable requirements of the PCAOB regarding dbbmckennon’s communication with the audit committee
concerning independence and discussed with dbbmckennon their independence. The audit committee has considered with dbbmckennon whether
the non-audit services that dbbmckennon provided to us during the previous year were compatible with their independence.

Based upon the review and
discussions described above, and if the requisite standards are met, the audit committee recommended to the Board that the audited consolidated
financial statements be included in the Annual Report on Form 10-K for the year ended December 31, 2024 for filing with the SEC. We have
selected dbbmckennon as the Company’s independent registered public accounting firm for the year ending December 31, 2024, and have
approved submitting the selection of the independent registered public accounting firm for ratification by the stockholders.

The material in this Audit
Commit