Company: FORL
Filing Date: 2025-04-30
Form Type: 10-K
Source: 0001213900-25-037576
Chunk: 1095

Company: Four Leaf Acquisition Corp
Filing Date: 2025-04-30
Form: 10-K
Item: Item 5
Chunk 1095
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 opinion from an independent investment banking firm or an independent accounting firm that
our initial business combination is fair to our company from a financial point of view.

 Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following is a summary of fees paid to Adeptus Partners, LLP (“Adeptus”),
for services rendered.

Audit Fees. Audit fees consist of fees billed for professional
services rendered for the audit of our year-end financial statements and services that are normally provided by Adeptus in connection with
regulatory filings. The aggregate fees billed by Adeptus for professional services rendered for the audits of our annual financial statements
as of and for the years ended December 31, 2024 and 2023, reviews of the financial information included in our quarterly reports on Form
10-Q for the respective periods and other required filings with the SEC for the year ended December 31, 2024, totaled $54,000. The above amounts include interim procedures and audit fees, as well as attendance
at audit committee meetings.

Audit-Related Fees. Audit-related services 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. For the year ended December 31, 2024, we did not pay Adeptus for
consultations concerning financial accounting and reporting standards.

Tax Fees. We did not pay Adeptus for tax planning and tax advice
during the year ended December 31, 2024.

All Other Fees. We did not pay Adeptus for other services during
the year ended December 31, 2024.

Audit Committee Approval

Our audit committee was formed upon the consummation of the Initial
Public Offering. As a result, the audit committee did not pre-approve all of the foregoing services, although any services rendered prior
to the formation of our audit committee were approved by our board of directors. Since the formation of our audit committee, and on a
going-forward basis, the audit committee has and will pre-approve all auditing services and permitted non-audit services to be performed
for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions for non-audit services described in
the Exchange Act which are approved by the audit committee prior to the completion of the