Company: JOCM
Filing Date: 2025-05-05
Form Type: 10-K
Source: 0001641172-25-008460
Chunk: 379

Company: JOCOM HOLDINGS CORP.
Filing Date: 2025-05-05
Form: 10-K
Item: Item 6
Chunk 379
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 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.

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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. There was a reversal of $36,390 being over accruals
of accounting fee from July 2023 to September 2024 done in 2024.

All of the professional services rendered by principal
accountants for the audit of our annual financial statements that are normally provided by the accountant in connection with statutory
and regulatory filings or engagements for last two fiscal years were approved by our board of directors.

18

PART IV

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a) Financial