Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 904

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 7A
Chunk 904
---
 September
                                                                                30, 2024  
    For
                                            the
                                                                                fiscal
year ended 
September 30, 2023 

    (in
    thousands) 
  
    Assentsure
    PAC 
    Audit
    Fees (1) 
    $180,000  
     - 

    Audit-Related
    Fees 
     -  
     - 

    Tax
    Fees 
     9,500  
     - 

    All
    Other Fees 
     -  
     - 

    MaloneBailey,
    LLP 
    Audit
    Fees (2) 
     169,950  
     319,750 

    Audit-Related
    Fees 
     -  
     - 

    Tax
    Fees 
     -  
     2,060 

    All
    Other Fees 
     119,480  
     - 

    Total 
    $289,430  
     321,810 

    (1)
    Audit
    fees were for professional services rendered by Assentsure PAC for the audit of our annual financial statements, and services that
    are normally provided by Assentsure PAC in connection with statutory and regulatory filings or engagements for that fiscal year.
  
    (2)
    Audit
    fees were for professional services rendered by MaloneBailey, LLP for the audit of our annual financial statements, quarterly
    financial statements and services.
  
    (3)
    All other fees were for professional services rendered by MaloneBailey,
LLP for the statutory and regulatory filings or engagements for that fiscal year.

Audit
Committee Pre-Approval Policy and Procedures

The
Audit Committee’s policy is to pre-approve all audit and other services rendered by our independent registered public accounting
firm, subject to de minimis exceptions for non-audit services set forth in the applicable rules of the SEC. In fiscal year 2024, our
independent registered public accounting firm was not engaged to perform any non-audit services, except for a minimal amount of tax services.

68

PART IV

ITEM 15. EXHIBIT AND FINANCIAL STATEMENT SCHEDULES

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

    (1)
    The
    following consolidated financial statements of the Company are incorporated by reference in Part II, Item