Company: JOCM
Filing Date: 2025-05-05
Form Type: 10-K
Source: 0001641172-25-008460
Chunk: 586

Company: JOCOM HOLDINGS CORP.
Filing Date: 2025-05-05
Form: 10-K
Item: Item 9B
Chunk 586
---
 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 Statements

The following are filed as part of this report:

Financial Statements

The following financial statements of JOCOM HOLDINGS
CORP. and Report of Independent Registered Public Accounting Firm are presented in the “F” pages of this Report:

    Page

    Index
    F-1

    Report of Independent Registered Public Accounting Firm
    F-2

    Financial Statements

    Consolidated Balance Sheets
    F-3

    Consolidated Statements of Operations and Comprehensive Loss
    F-4

    Consolidated Statements of Changes in Stockholders’ Equity
    F-5

    Consolidated Statements of Cash Flows
    F-6

    Notes to Consolidated Financial Statements
    F-7 – F-16

(b) Exhibits

The following exhibits are filed or “furnished”
herewith:

    3.1
    Articles of Incorpor