Company: FWDI
Filing Date: 2025-01-17
Form Type: 10-K/A
Source: 0001683168-25-000424
Chunk: 21

Company: Forward Industries, Inc.
Filing Date: 2025-01-17
Form: 10-K/A
Chunk 21
---
 services.

Fees incurred by Forward for the Services Provided by CohnReznick LLP

The following table sets
forth the aggregate fees for audit and other services provided by CohnReznick LLP for the fiscal years
ended 2024 and 2023:

|                    |     | 2024 
 ($)  |         |     | 2023 
 ($)  |         |
| Audit Fees (1)     |     |      | 308,175 |     |      | 259,350 |
| Audit Related Fees |     |      |       – |     |      |       – |
| Tax Fees (2)       |     |      |  60,790 |     |      |  21,203 |
| All Other Fees     |     |      |       – |     |      |       – |
| Total              |     |      | 368,965 |     |      | 280,553 |

———————

| (1) | Audit fees – these fees relate                                                                
 to the annual audits and quarterly reviews of our financial statements as well as services    
 that are normally provided by the independent registered public accounting firm in connection 
 with statutory and regulatory filings or engagements.                                         |
| (2) | Tax fees – preparation of federal, state and local income tax filings for                     
 the Company and its subsidiaries.                                                             |

| 13 |

<div align='center'>PART IV</div>

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

<div align='center'>EXHIBIT INDEX</div>

|          |     |                                                                                                                  |     | Incorporated 
 by           
 Reference    |     |          |     |         |     |           |
| Exhibit  
 No.      |     | Exhibit Description                                                                                              |     | Form         |     | Date     |     |  Number |     | Filed or  
 Furnished 
 Herewith  |
| 2.1      |     | Stock                                                                                                            
 Purchase Agreement dated January 18, 2018 - Intelligent Product Solutions, Inc.+                                 |     | 8-K          |     | 1/18/18  |     |     2.1 |     |           |
| 2.2      |     | Asset                                                                                                            
 Purchase Agreement dated August 17, 2020 - Kablooe, Inc.+                                                        |     | 8-K          |     | 8/17/20  |     |     2.1 |     |