Company: WELNF
Filing Date: 2025-11-17
Form Type: DEF 14A
Source: 0001104659-25-113213
Chunk: 69

Company: Integrated Wellness Acquisition Corp
Filing Date: 2025-11-17
Form: DEF 14A
Chunk 69
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thereon is required to approve the Liquidation Amendment Proposal. Abstentions or the failure to vote on the Liquidation Amendment Proposal
will not have an effect on the Liquidation Amendment Proposal, assuming a quorum is present.

<div align='center'>42</div>

Recommendation of the Board

OUR BOARD UNANIMOUSLY RECOMMENDS THAT OUR SHAREHOLDERS VOTE “FOR” THE LIQUIDATION AMENDMENT PROPOSAL.

<div align='center'>PROPOSAL NO. 3 — THE AUDITOR RATIFICATION PROPOSAL</div>

Overview

We are asking the shareholders
to ratify the Audit Committee’s selection of BDO as our independent registered public accounting firm for the fiscal year ending
December 31, 2025. BDO has audited our financial statements for the fiscal years ended December 31, 2023 and 2024. A representative
of BDO is not expected to be present at the Meeting; if a representative is present, they will not have the opportunity to make a statement
if they desire to do so and are not expected to be available to respond to appropriate questions.

The following is a summary
of fees paid or to be paid to BDO for services rendered.

Audit Fees

Audit fees consist of fees
for professional services rendered for the audit of our year-end financial statements and services that are normally provided by BDO in
connection with regulatory filings. The aggregate fees of BDO for professional services rendered for the audit of our annual financial
statements, review of the financial information included in our Forms 10-Q for the respective periods and other required filings with
the SEC for the years ended December 31, 2024 and 2023 totaled approximately $190,326 and $199,540, respectively. The above amounts
include interim procedures and audit fees, S-4 filing fees, as well as attendance at audit committee meetings.

Audit-Related Fees

Audit-related fees consist
of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements
and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation
and consultations concerning financial accounting and reporting standards. During the years ended December 31, 2024 and 2023 we did
not pay BDO any audit-related fees.

Tax Fees

Tax fees consist of fees billed
for professional services relating to tax compliance, tax planning and tax advice. We