Company: SPPL
Filing Date: 2025-04-08
Form Type: 20-F
Source: 0001641172-25-003217
Chunk: 111

Company: SIMPPLE LTD.
Filing Date: 2025-04-08
Form: 20-F
Item: Item 16C
Chunk 111
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ITEM
16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The
following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered
by our principal external independent registered public accountant firms in 2024 and 2023.

                                                      2024     
                                                      US$      
 ───────────────────────────────────────────────────────────────
  Audit Fees              1,561,930      290,768      212,861  
  Audit-Related Fees      -              -            -        
  Tax Fees                3,600          3,600        2,729    
  All Other Fees          -              -            -        
  Total                   1,565,530      294,368      215,590  

Audit
Fees

Audit
fees represent the aggregate fees billed for the audit of our annual financial statements, review of our interim financial statements,
review of registration statements or services that are normally provided in connection with statutory and regulatory filings or engagements
for those fiscal years.

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Audit-Related
Fees

There
were no other audit-related fees billed by the principal accountant during the last two fiscal years for assurance and related services
that were reasonably related to the performance of the audit not reported under “ Audit Fees” above.

Audit
Committee Pre-Approval Policies and Procedures

The
Audit Committee of the Board of Directors on an annual basis reviews audit and non-audit services performed by the independent auditors.
All audit and non-audit services are pre-approved by the Audit Committee, which considers, among other things, the possible effect of
the performance of such services on the auditors’ independence.

ITEM
16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES