Company: OKMN
Filing Date: 2025-09-29
Form Type: 10-K
Source: 0001079973-25-001512
Chunk: 194

Company: OKMIN RESOURCES, INC.
Filing Date: 2025-09-29
Form: 10-K
Item: Item 1B
Chunk 194
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 FEES. Consists of fees billed for professional
services rendered for the audit of the Company’s consolidated financial statements and review of the interim consolidated financial
statements included in quarterly reports and services in connection with statutory and regulatory filings or engagements.

AUDIT-RELATED FEES. Consists of fees billed
for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s consolidated
financial statements and are not reported under “Audit Fees.”

TAX FEES. Consists of fees billed for professional
services for tax compliance, tax advice and tax planning.

ALL OTHER FEES. Consists of fees for products
and services other than the services reported above.

Policy On Audit Committee Pre-Approval Of Audit
And Permissible Non-Audit Services Of Independent Auditors

The Company currently does not have a designated Audit
Committee, and accordingly, the Company’s Board of Directors’ policy is to pre-approve all audit and permissible non-audit
services provided by the independent auditors. These services may include audit services, audit-related services, tax services and other
services. Pre-approval is generally provided for up to one year and any pre-approval is detailed as to the particular service or category
of services and is generally subject to a specific budget. The independent auditors and management are required to periodically report
to the Company’s Board of Directors regarding the extent of services provided by the independent auditors in accordance with this
pre-approval, and the fees for the services performed to date. The Board of Directors may also pre-approve particular services on a case-by-case
basis.

ITEM 15. EXHIBITS

    Exhibit No.
     
    Exhibit Description

    3.1
     
    Articles of Incorporation of Okmin Resources, Inc. (incorporated by reference to Exhibit 3.1 to the Company’s Form 10-K Annual Report filed with the Securities and Exchange Commission on September 23, 2022).

    3.2
     
    Bylaws of Okmin Resources, Inc. (Incorporated by reference to the Form 10 Registration Statement filed with the Securities and Exchange Commission on December 29, 2021).

    3.3
     
    Certificate of Designation for Series A Convertible Preferred Stock of Okmin Resources, Inc. (Incorporated by reference to the Form 10 Registration Statement filed with the Securities and Exchange Commission on December 29, 2021).