Company: FOXX
Filing Date: 2025-10-15
Form Type: 10-K
Source: 0001213900-25-098953
Chunk: 265

Company: Foxx Development Holdings Inc.
Filing Date: 2025-10-15
Form: 10-K
Item: Item 1A
Chunk 265
---
    2024 
  
    Audit Fees 
    $425,652  
    $545,320 
  
    Audit-Related Fees 
     -  
           - 
  
    Tax Fees 
     -  
          - 
  
    All Other Fees 
     -  
           - 

Audit
fees were for professional services rendered by Marcum and CBIZ for the audit of our annual financial statements, and services that are
normally provided by Marcum and CBIZ in connection with statutory and regulatory filings or engagements for that fiscal year, including
in connection with our IPO. “Audit-related fees” are fees 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 “audit
fees.”

Pre-Approval
of Services

On October 10, 2025, by unanimous written consent, the audit committee
approved and ratified all of the foregoing services.

40

PART
IV

ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a)
Financial Statements:

    (1)
    The financial statements
    required to be included in this Annual Report on Form 10-K are included in Item 8 therein.

    (2)
    All supplemental schedules
    have been omitted since the information is either included in the financial statements or the notes thereto or they are not required
    or are not applicable.

    (3)
    See attached Exhibit Index
    of this Annual Report on Form 10-K

(b)
Exhibits

The
following exhibits are filed as part of this Annual Report on Form 10-K. Where such filing is made by incorporation by reference to a
previously filed document, such document is identified.

    Exhibit No.
     
    Description
  
    2.1
     
    Business
    Combination Agreement, dated as of February 18, 2024, by and among ACAC, Purchaser, Merger Sub, and Foxx (incorporated by reference
    to Exhibit 2.1 to Current Report on Form 8-K filed by ACAC with the SEC on February 20, 2024)
  
    2.2
     
    Amendment to Business Combination Agreement, dated as of May 31, 2024, by and among ACAC, the Registrant, Merger Sub and Foxx