Company: FOXX
Filing Date: 2025-11-21
Form Type: PRE 14A
Source: 0001213900-25-113635
Chunk: 28

Company: Foxx Development Holdings Inc.
Filing Date: 2025-11-21
Form: PRE 14A
Chunk 28
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 for services rendered that are reasonably related to the performance of the audit or review of our financial statements and that are not reported as audit fees; (iii) tax fees — consisting of fees billed for services rendered in connection with tax compliance, tax advice and tax planning; and (iv) all other fees — consisting of fees billed for all other services rendered.

|                    |     | Year Ended June 30, |    2025 |     |   |    2024 |
|:-------------------|:----|:--------------------|--------:|:----|:--|--------:|
| Audit fees         |     | $                   | 425,652 |     | $ | 545,320 |
| Audit related fees |     |                     |       — |     |   |       — |
| Tax fees           |     |                     |       — |     |   |       — |
| All other fees     |     |                     |         |     |   |         |
|                    |     | $                   | 425,652 |     | $ | 545,320 |

Audit fees were for professional services rendered by Marcum and CBIZ for the audit of our annual financial statements, and services that are normally provided by Marcum and CBIZ in connection with statutory and regulatory filings or engagements for that fiscal year, including in connection with our IPO. “Audit -relatedfees” are fees for assurance and related services by our principal accountant that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “audit fees.” Audit Committee Pre-Approval Policies and Procedures The Audit Committee has adopted a policy for pre -approvalof audit and permitted non -auditservices by the Company’s independent registered public accountants. The Audit Committee will consider annually and, if appropriate, approve the provision of audit services by its external auditor and consider and, if appropriate, pre -approvethe provision of certain defined audit and non -auditservices. The Audit Committee also will consider on a case -by-casebasis and, if appropriate, approve specific engagements that are not otherwise pre -approved. Any proposed engagement that does not fit within the definition of a pre -approvedservice may be presented to the Audit Committee for consideration at its next regular meeting or, if earlier consideration is required, to the Audit Committee or one or more of its members. The member or members to whom such authority is delegated shall report any specific approval of services at its next regular meeting. The Audit Committee will regularly review summary