Company: TCRG
Filing Date: 2025-03-21
Form Type: 10-K
Source: 0001185185-25-000206
Chunk: 637

Company: Cannaisseur Group Inc.
Filing Date: 2025-03-21
Form: 10-K
Item: Item 7
Chunk 637
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 or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent
injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or
prohibition order; or

iii.
Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or

8.
Being subject to, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization
(as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of
the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary
authority over its members or persons associated with a member.

29

Audit
Committee

We
do not have a separately designated standing audit committee. The entire board of directors performs the functions of an audit committee,
but no written charter governs the actions of the board of directors when performing the functions of that would generally be performed
by an audit committee. The board of directors approves the selection of our independent accountants and meets and interacts with the
independent accountants to discuss issues related to financial reporting. In addition, the board of directors reviews the scope and results
of the audit with the independent accountants, reviews with management and the independent accountants our annual operating results,
considers the adequacy of our internal accounting procedures and considers other auditing and accounting matters including fees to be
paid to the independent auditor and the performance of the independent auditor.

We
do not have an audit committee financial expert because of the size of our company and our board of directors at this time. We believe
that we do not require an audit committee financial expert at this time because we retain outside consultants who possess these attributes
as needed.

For
the fiscal year ending December 31, 2024, the board of directors:

    1.
    Reviewed
    and discussed the audited financial statements with management, and

    2.
    Reviewed
    and discussed the written disclosures and the letter from our independent auditors on the matters relating to the auditor’s
    independence.

Based
upon the board of directors’ review and discussion of the matters above, the board of directors authorized inclusion of the audited
financial statements for