Company: MEGL
Filing Date: 2025-04-14
Form Type: 20-F
Source: 0001641172-25-004566
Chunk: 114

Company: Magic Empire Global Ltd
Filing Date: 2025-04-14
Form: 20-F
Item: Item 16C
Chunk 114
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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 2023 and 2024.

                     2023         2024         2024    
                     HK$          HK$          US$     
 ───────────────────────────────────────────────────────
  Audit              972,967      753,467      97,000  
  Audit-Related      —            —            —       
  Tax                —            —            —       
  All                —            —            —       
  Total              972,967      753,467      97,000  

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.

  71  

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