Company: APCXW
Filing Date: 2025-04-17
Form Type: DEF 14A
Source: 0001683168-25-002670
Chunk: 36

Company: AppTech Payments Corp.
Filing Date: 2025-04-17
Form: DEF 14A
Chunk 36
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ST the proposal and will not affect the proposal. Please note that brokers holding
shares for a beneficial owner that have not received voting instructions with respect to the ratification of the approval of the appointment
of dbbmckennon will have discretionary voting authority with respect to this matter.

<div align='center'>THE BOARD UNANIMOUSLY RECOMMENDS A VOTE “FOR” THE RATIFICATION OF DBBMCKENNON LLS AT THE COMPANY’S INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR THE YEAR ENDING DECEMBER 31, 2025.</div>

| 24 |

Independent Registered Public Accounting Firm’s Fees

The following table sets
forth the fees billed by dbbmckennon, our independent registered public accounting firm, for audit and non-audit services rendered in
2024 and 2023. 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 in the following table.

|                      | Dbbmckennon Fees | Year Ended December 31, |    2024 |     |   |    2023 |
|:---------------------|:-----------------|:------------------------|--------:|:----|:--|--------:|
| Audit fees (1)       |                  | $                       | 145,675 |     | $ | 138,145 |
| Audit-related fees   |                  |                         |       – |     |   |       – |
| Tax fees             |                  |                         |   8,900 |     |   |   8,535 |
| All other fees (2)   |                  |                         |  71,835 |     |   |  51,082 |
| Total aggregate fees |                  | $                       | 226,410 |     | $ | 197,727 |

(1) The fees billed or incurred by dbbmckennon
for professional services in 2024 and 2023 include the audit of our annual financial statements and internal control over financial reporting
included in the Annual Report.

(2) In 2024 and 2023, fees billed by dbbmckennon
were to produce comfort letters for S-1 and S-3 offerings and review our quarterly and annual financial statements and securities registration
statements.

All fees described above were pre-approved by
the board of directors.

Pre-Approval Policies and Procedures of the Board of Directors

The Board of