Company: MOBBW
Filing Date: 2025-03-27
Form Type: 20-F
Source: 0001013762-25-003365
Chunk: 111

Company: Mobilicom Ltd
Filing Date: 2025-03-27
Form: 20-F
Item: Item 16C
Chunk 111
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ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Ziv Haft, a Firm in the BDO
Global Network, an independent registered public accounting firm, or BDO, has served as our principal independent registered public accounting
firm for the years ended December 31, 2024, 2023, and 2022.

The following table provides
information regarding fees paid or to be paid by us to BDO, an independent registered public accounting firm, for all services, including
audit services, for the years ended December 31, 2024, and 2023:

                            Year Ended                    
                          December 31,                    
  (USD in thousands)              2024                    
 ──────────────────────────────────────────────────────────
  Audit fees (1)                            145      153  
  Tax fees (2)                               12        9  
  Other fees (3)                             21       16  
  Total                                     178      178  

  (1)      Audit fees consist of professional services provided in connection with the audit of our annual financial statements.  

  (2)      Tax fees consist of fees for professional services for tax compliance, tax advice, and tax audits.  

  (3)      Other fees consist of independent executive compensation survey fees and our March and September F-1/POSAM registration-related fees in connection with the January 2024 Offering.  

Pre-Approval of Auditors’ Compensation

Our audit committee has a
pre-approval policy for the engagement of our independent registered public accounting firm to perform certain audit and non-audit services.
Pursuant to this policy, which is designed to assure that such engagements do not impair the independence of our auditors, the audit committee
pre-approves annually a catalog of specific audit and non-audit services in the categories of audit services, audit-related services and
tax services that may be performed by our independent registered public accounting firm. If a type of service, that is to be provided
by our auditors, has not received such general pre-approval, it will require specific pre-approval by our audit committee. The policy
prohibits retention of the independent registered public accounting firm to perform the prohibited non-audit functions defined in applicable
SEC rules.

ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS
FOR AUDIT COMMITTEES

Not applicable.

ITEM 16E. PURCHASES OF EQUITY
SECUR