Company: GCL
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-070094
Chunk: 160

Company: GCL Global Holdings Ltd
Filing Date: 2025-07-31
Form: 424B3
Chunk 160
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estation report of our registered
public accounting firm due to a transition period established by rules of the Securities and Exchange Commission for newly public companies.

Changes in Internal Control over Financial Reporting

There were no changes in our
internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the period
covered by this Report that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.

ITEM 16. [RESERVED]

ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT

Our board of directors has
determined that Joshua Kewei Cui, an independent director and member of our audit committee, qualifies as an audit committee financial
expert.

ITEM 16B. CODE OF ETHICS

Our board of directors has
adopted a code of ethics and business conduct that applies to all our directors, officers and employees, including our principal executive
officer, principal financial officer, principal accounting officer or controller and any other persons who perform similar functions for
us. A copy of our code of business conduct and ethics is available on our website at https://gclglobalholdings.com/.

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ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following table sets
forth the aggregate fees in connection with certain professional services rendered by Marcum Asia CPAs LLP, our independent registered
public accounting firm, during the period indicated.

|                       |     | 2025 |         |     | 2024 |         |
| Audit fees(1)         |     |      | 585,000 |     |      | 696,775 |
| Audit related fees(2) |     |      |       - |     |      |       - |
| Tax fees(3)           |     |      |       - |     |      |       - |
| All Other Fees(4)     |     |      |       - |     |      |       - |
| Total                 |     |      | 585,000 |     |      | 696,775 |

Notes:

| (1) | Audit Fees. Audit fees consist of fees for the audit of our annual financial statements and the reviews of our interim financial statements. Audit fees for each period also include related services that are normally provided in connection with registration statements. |

| (2) | Audit-related Fees. Audit