Company: KVACU
Filing Date: 2025-12-22
Form Type: PRE 14A
Source: 0001213900-25-124633
Chunk: 26

Company: Keen Vision Acquisition Corp.
Filing Date: 2025-12-22
Form: PRE 14A
Chunk 26
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 may delegate the authority
to pre-approve non-audit services to one or more of its committee members who will present his decisions to the full Audit Committee at
the first meeting following such decision. All audit and non-audit services performed by Adeptus Partners, LLC during fiscal years 2024
and 2023 were pre-approved pursuant to the procedures outlined above. Prior to the establishment of the Audit Committee, all services
of the independent auditors were approved by the full board of directors.

<div align='center'>17</div>

Vote Required

The approval of the Ratification
of Appointment of Independent Auditor Proposal requires a resolution of members under the Amended and Restated Memorandum and Articles
of Association, being the affirmative vote of a majority of the Company’s ordinary shares issued and outstanding and entitled to
vote and which are present (in person or by proxy) at the Annual General Meeting and which voted on the matter is required to ratify the
appointment of Adeptus Partners, LLC as our independent registered public accounting firm for the fiscal year ending December 31,
2025. Abstentions will not affect the outcome of the vote on the proposal.

Resolution

The resolution to be put
to the shareholders to consider and to vote upon at the Annual General Meeting in relation to the Ratification of Appointment of Independent
Auditor Proposal is as follows:

“RESOLVED that, the
ratification of the appointment of Adeptus Partners, LLC, as the independent registered public accounting firm for the year ending December 31,
2025 be confirmed, adopted and approved in all respects.”

Recommendation of the Board

<div align='center'>THE BOARD OF DIRECTORS UNANIMOUSLY RECOMMENDS THAT YOU VOTE “FOR”
THE RATIFICATION OF THE APPOINTMENT OF ADEPTUS PARTNERS, LLC AS OUR INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM FOR THE FISCAL YEAR ENDING DECEMBER 31, 2025.

18

PROPOSAL 3 THE TRUST AMENDMENT PROPOSAL</div>

The Trust Amendment Proposal
would amend our existing Trust Agreement, providing the Company with the right to extend the date on which to commence liquidating the
Trust Account from January 27, 2026 to July 27, 2026 and making the three-month extension fee required for the Company to extend the time
available for us to consummate our initial business combination $120,000 for all remaining public shares (the