Company: NCL
Filing Date: 2025-12-04
Form Type: 424B3
Source: 0001575872-25-000746
Chunk: 56

Company: Northann Corp.
Filing Date: 2025-12-04
Form: 424B3
Chunk 56
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 registered public accounting firm since November 2021. The following table sets forth
the aggregate fees for professional services rendered by WWC, P.C. for the years ended December 31, 2024 and December 31, 2023:

|                       |     |   |    2024 |     |   |    2023 |
|:----------------------|:----|:--|--------:|:----|:--|--------:|
| Audit Fees(1)         |     | $ | 135,000 |     | $ | 165,000 |
| Audit-Related Fees(2) |     |   |  50,000 |     |   |  80,000 |
| Tax Fees              |     |   |       - |     |   |       - |
| All Other Fees        |     |   |       - |     |   |       - |
| Total                 |     | $ | 145,000 |     | $ | 245,000 |

| (1) | Includes fees for professional services rendered during the fiscal year for the audit of our annual financial 
 statements and for reviews of the financial statements included in our quarterly reports on Form 10-Q.        |

| (2) | Includes fees for services that generally only the independent registered public accounting firm can be                        
 reasonably expected to provide, including comfort letters, consents, and review of registration statements filed with the SEC. |

The Audit Committee has implemented
pre-approval procedures consistent with the rules adopted by the SEC. All audit and permitted non-audit services are pre-approved by the
Audit Committee. The Audit Committee has delegated the responsibility of approving proposed non-audit services that arise between Audit
Committee meetings to the chairman of the Audit Committee, provided that the decision to approve the services is presented for ratification
at the next scheduled Audit Committee meeting.

<div align='center'>AUDIT COMMITTEE REPORT</div>

The Audit Committee is comprised
entirely of independent directors who meet the independence requirements of the NYSE Company Guide and the Securities and Exchange Commission.
The Audit Committee operates under a written charter adopted by the Board that is available on our website at http://ir.northann.com.
As described more fully in its charter, the Audit Committee oversees the financial reporting process, the internal control structure
and disclosure controls and procedures on behalf of the Board.

| 31 |

Management is responsible
for the preparation, presentation and integrity of Northann’s financial statements; the