Company: ILAG
Filing Date: 2025-04-28
Form Type: 20-F
Source: 0001641172-25-006445
Chunk: 253

Company: Intelligent Living Application Group Inc.
Filing Date: 2025-04-28
Form: 20-F
Item: Item 16
Chunk 253
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ITEM 16.   [Reserved]
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ITEM 16.A.   AUDIT COMMITTEE FINANCIAL EXPERT
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Our BOD has determined that Ms. Carina Chui, Chairlady of our audit committee and an independent director (under the standards set forth in Nasdaq Stock Market Rule 5605(a)(2) and Rule 10A-3 under the Exchange Act), is an audit committee financial expert.
 

ITEM 16.B.   CODE OF ETHICS
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Our BOD has adopted a code of ethics that applies to all of the directors, officers and employees of our company. We have filed our code of business conduct and ethics as Exhibit 99.1 of our registration statement on Form F-1 (File Number: 333-248684), as amended, initially filed with the SEC on September 9, 2020.
 

ITEM 16.C.   PRINCIPAL ACCOUNTANT FEES AND SERVICES
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The following table sets forth the fees by categories specified below in connection with certain professional services rendered by Wei, Wei & Co., LLP, our independent registered public accounting firm, for the periods indicated.
 

                                  Year                  Year     
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                            Ended                 Ended          
                            December 31,          December 31,   
                        2024                  2023               
Audit fees(1)               $288,205              $295,326       
Audit related fees(2)                —                     —     
Tax fees(3)                          —                     —     
All other fees(4)                    —                     —     
TOTAL                       $288,205              $295,326       

(1)   “Audit fees” means the fees billed for each of the fiscal years for professional services rendered by our principal accountant for the audit of our annual financial statements or services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for those fiscal years.
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(2)   “Audit related fees” means the fees billed for each of the fiscal years 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 paragraph (1).                                                 

(3)   “Tax Fees” represents the fees billed in each of the fiscal years listed for the professional tax services rendered by our principal auditors.
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(4)   “All Other Fees” is the aggregate fees billed in each of the fiscal