Company: JOCM
Filing Date: 2025-05-05
Form Type: 10-K
Source: 0001641172-25-008460
Chunk: 645

Company: JOCOM HOLDINGS CORP.
Filing Date: 2025-05-05
Form: 10-K
Item: Item 11
Chunk 645
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 Hwee Ping, for opening a Company bank account. The amounts are unsecured, interest-free and repayable on demand.

Our office and mailing address is Unit No. 11-1, Level
11, Tower 3, Avenue 3, Bangsar South, No. 8 Jalan Kerinchi, 59200, Kuala Lumpur. We lease our office space monthly at a cost of approximately
RM 7,716.80 (equal to approximately $1,681 USD as of year end rate). The office space is leased from Ms. Chua Hwee Ping, our Chief Financial
Officer, President, Secretary, Treasurer and Director.

Review, Approval and Ratification of Related Party
Transactions

Given our small size and limited financial resources,
we have not adopted formal policies and procedures for the review, approval or ratification of transactions, such as those described above,
with our executive officer(s), Director(s) and significant stockholders. We intend to establish formal policies and procedures in the
future, once we have sufficient resources and have appointed additional Directors, so that such transactions will be subject to the review,
approval or ratification of our Board of Directors, or an appropriate committee thereof. On a moving forward basis, our directors will
continue to approve any related party transaction.

17

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Below is the aggregate amount of fees billed for professional
services rendered by our principal accountants with respect to our last two fiscal years.

    For the Year
 Ended

December 31, 2024 

    For the Year
 Ended

December 31, 2023 

    Audit fees 
    $24,819  
    $24,100 
  
    Accounting related fees 

    Current year 
     30,095  
     40,441 

    Over provision 
     (33,510) 
     - 

    Tax fees 
     2,939  
     2,720 
  
    All other fees 
     -  
     - 
  
    Total 
    $24,343  
    $67,261 

The category of “Audit fees” includes
fees for our annual audit, quarterly reviews and services rendered in connection with regulatory filings with the SEC, such as the issuance
of comfort letters and consents.

The category of “Audit-related fees” includes
employee benefit plan audits, internal control reviews and accounting consultation