Company: AVCRF
Filing Date: 2025-06-16
Form Type: 20-F
Source: 0001641172-25-015266
Chunk: 54

Company: Avricore Health Inc.
Filing Date: 2025-06-16
Form: 20-F
Item: Item 16C
Chunk 54
---
ITEM 16C. PRINCIPAL ACCOUNTING FEES AND SERVICES
External Auditor Service Fees
 
The Company’s auditors were Manning Elliot LLP for the years ended December 31, 2022-2024. The following table sets out the aggregate fees billed by Manning Elliot LLP over their engagement with the Company.

    Year ended        Audit Fees     Audit Related Fees(1)     Tax Fees(2)     All Other Fees(3)      
------------------------------------------------------------------------------------------------------
December 31, 2024        $103,500                    $4,500   $Nil            $Nil (0               )%
December 31, 2023         $88,500                    $4,500   $Nil            $Nil (0               )%
December 31, 2022         $65,000                    $4,500   $Nil            $7,500 (0             )%

(1)                                              Related                                           
      to assurance and related services that are reasonably related to the performance of the audit
          and review of the Company’s financial statements and not included in the amounts noted   
                                            under Audit Fees.                                      
---------------------------------------------------------------------------------------------------
(2)   Related                                                                                      
      to fees billed by the Company’s external auditor for professional services rendered          
      for tax compliance, tax advice and tax planning.                                             
(3)   Related                                                                                      
      to other accounting services that is excluded from the Audit Fees.                           

46
--
 

Pre-Approval Policies and Procedures
 
The Audit Committee has adopted an Audit Committee Charter (see “Exhibit”) governing the provision of audit and non-audit services by the external auditor. This charter requires the Audit Committee to:
 

1.                                          recommend                                        
     to the Board of Directors the external auditor to be nominated by the Board of Directors
                        and the compensation of the external auditor, and                    
---------------------------------------------------------------------------------------------
2.   to                                                                                      
     pre-approve all non-audit services provided by the external auditor.