Company: QSJC
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0001683168-25-001892
Chunk: 681

Company: TANCHENG GROUP CO., LTD.
Filing Date: 2025-03-26
Form: 10-K
Item: Item 10
Chunk 681
---
 and 2023:

    For the years ended  December 31, 

    2024  
    2023 
  
    Audit Fees 
    $90,000  
    $78,000 
  
    Audit Related Fees 
     –  
     – 
  
    Tax Fees 
     –  
     – 
  
    All other fees 
     –  
     – 
  
    Total 
    $90,000  
    $78,000 

Audit Fees. Consists of fees billed for
professional services rendered for the audit of our financial statements and review of the interim financial statements included in quarterly
reports and services and services that are normally provided by the accountant in connection with statutory and regulatory filings or
engagements.

Audit-Related Fees. Consists of fees billed
for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and
are not reported under “Audit Fees.”

Tax Fees. Consists of fees billed for professional
services for tax compliance, tax advice, and tax planning.

All Other Fees. Consists of fees for products
and services other than the services reported above.

Pre-Approval Policies and Procedures

Under the Sarbanes-Oxley Act of 2002, all audit
and non-audit services performed by our auditors must be approved in advance by our board of directors to assure that such services do
not impair the auditors’ independence from us. In accordance with its policies and procedures, our board of directors pre-approved
the audit service performed by our auditor for our financial statements for the fiscal year ended December 31, 2024.

 39 

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

(a) The following documents are filed as part
of this report: 

(1) All Financial Statements.

See Index to Financial Statements in Part II,
Item 8 of this Annual Report

(2) Financial Statement Schedules:

All schedules have been omitted because the required
information is included in the financial statements or the notes thereto, or because it is not required.

(3) Index to Exhibits

See exhibits listed under Part (b) below.

(b) Exhibits: 

    Exhibit No. 
     
      Description 

    3.1 
     
    Articles of Incorporation of the registrant (incorporated by reference to Exhibit 3