Company: TCRG
Filing Date: 2025-03-21
Form Type: 10-K
Source: 0001185185-25-000206
Chunk: 518

Company: Cannaisseur Group Inc.
Filing Date: 2025-03-21
Form: 10-K
Item: Item 5
Chunk 518
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s the actions of the board of directors when performing the functions of that would generally be performed
by an audit committee. The board of directors approves the selection of our independent accountants and meets and interacts with the
independent accountants to discuss issues related to financial reporting. In addition, the board of directors reviews the scope and results
of the audit with the independent accountants, reviews with management and the independent accountants our annual operating results,
considers the adequacy of our internal accounting procedures and considers other auditing and accounting matters including fees to be
paid to the independent auditor and the performance of the independent auditor.

We
do not have an audit committee financial expert because of the size of our company and our board of directors at this time. We believe
that we do not require an audit committee financial expert at this time because we retain outside consultants who possess these attributes
as needed.

For
the fiscal year ending December 31, 2024, the board of directors:

    1.
    Reviewed
    and discussed the audited financial statements with management, and

    2.
    Reviewed
    and discussed the written disclosures and the letter from our independent auditors on the matters relating to the auditor’s
    independence.

Based
upon the board of directors’ review and discussion of the matters above, the board of directors authorized inclusion of the audited
financial statements for the year ended December 31, 2024, to be included in this Annual Report on Form 10-K and filed with the Securities
and Exchange Commission.

Section
16(a) Beneficial Ownership Reporting Compliance

Section
16(a) of the Exchange Act requires our directors and executive officers and persons who beneficially own more than ten percent of a registered
class of the Company’s equity securities to file with the SEC initial reports of ownership and reports of changes in ownership
of common stock and other equity securities of the Company. Officers, directors and greater than ten percent beneficial shareholders
are required by SEC regulations to furnish us with copies of all Section 16(a) forms they file. To the best of our knowledge based solely
on a review of Forms 3, 4, and 5 (and any amendments thereof) received by us, no persons have failed to file the identified reports required
by Section 16(a) of the Exchange Act during fiscal year ended December 31, 2024.

Code
of Ethics

As
of December 31, 2024, we had not adopted a Code of Ethics.