Company: FOXX
Filing Date: 2025-12-01
Form Type: DEF 14A
Source: 0001213900-25-116456
Chunk: 28

Company: Foxx Development Holdings Inc.
Filing Date: 2025-12-01
Form: DEF 14A
Chunk 28
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     | $                   | 425,652 |     | $ | 545,320 |
| Audit related fees |     |                     |       — |     |   |       — |
| Tax fees           |     |                     |       — |     |   |       — |
| All other fees     |     |                     |         |     |   |         |
|                    |     | $                   | 425,652 |     | $ | 545,320 |

Audit fees were for professional services rendered by Marcum and CBIZ for the audit of our annual financial statements, and services that are normally provided by Marcum and CBIZ in connection with statutory and regulatory filings or engagements for that fiscal year, including in connection with our IPO. “Audit -relatedfees” are fees for assurance and related services by our principal accountant that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “audit fees.” Audit Committee Pre-Approval Policies and Procedures The Audit Committee has adopted a policy for pre -approvalof audit and permitted non -auditservices by the Company’s independent registered public accountants. The Audit Committee will consider annually and, if appropriate, approve the provision of audit services by its external auditor and consider and, if appropriate, pre -approvethe provision of certain defined audit and non -auditservices. The Audit Committee also will consider on a case -by-casebasis and, if appropriate, approve specific engagements that are not otherwise pre -approved. Any proposed engagement that does not fit within the definition of a pre -approvedservice may be presented to the Audit Committee for consideration at its next regular meeting or, if earlier consideration is required, to the Audit Committee or one or more of its members. The member or members to whom such authority is delegated shall report any specific approval of services at its next regular meeting. The Audit Committee will regularly review summary reports detailing all services being provided to the Company by its external auditor. The Audit Committee pre -approvedall of the audit and non -auditservices provided by CBIZ during the years ended June 30, 2025 and 2024.

22 Report of the Audit Committee The Audit Committee is currently comprised of three members of our Board. Based upon the review described under “CORPORATE GOVERNANCE AND THE BOARD OF DIRECTORS — Independence of Board of Directors and Members of Its Committees” and “Independence Standards,” our Board has determined that each member of the Audit Committee is independent as defined in the applicable standards