Company: KPEA
Filing Date: 2025-01-14
Form Type: 10-K
Source: 0001493152-25-002124
Chunk: 752

Company: Kun Peng International Ltd.
Filing Date: 2025-01-14
Form: 10-K
Item: Item 1A
Chunk 752
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 the SEC.

    (3)
    Tax
    Fees - This category consists of professional services rendered by our independent auditors for tax compliance and tax advice.
    The services for the fees disclosed under this category include tax return preparation and technical tax advice.

    (4)
    All
    Other Fees - This category consists of fees for other miscellaneous items such as travel and out-of-pocket expenses.

Pre-Approval
Policies and Procedures

As
stated elsewhere in this Annual Report, we do not have an independent audit committee and our entire Board serves as the audit committee
for all purposes relating to communication with our auditors and responsibility for our audit. All engagements for audit services, audit-related
services, and tax services are approved in advance by our Board of Directors.

All
audit and non-audit services that may be provided by our principal accountant to us require pre-approval by the Board of Directors. Further,
our auditor shall not provide those services to us specifically prohibited by the SEC, including bookkeeping or other services related
to the accounting records or financial statements of the audit client, financial information systems design and implementation, appraisal
or valuation services, fairness opinion, or contribution-in-kind reports, actuarial services, internal audit outsourcing services, management
functions, human resources, broker-dealer, investment adviser, or investment banking services, legal services and expert services unrelated
to the audit, and any other service that the Public Company Oversight Board determines, by regulation, is impermissible.

Prior
to engaging our accountants to perform particular services, our Board of Directors obtains an estimate for the service to be performed.
All of the services described above were approved by the Board of Directors in accordance with its procedures.

108

ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

The
following exhibits are filed as part of this Annual Report.

    Exhibit
    Number
     
    Description

    31.1
     
    Certification of Chief Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act

    31.2
     
    Certification of Chief Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act

    32.1
     
    Certification of Chief Executive Officer Under Section 1350 as Adopted Pursuant Section 906 of the Sarbanes-Oxley Act

    32.2
     
    Certification of Chief Financial Officer Under Section 1350 as Adopt