Company: NIVFW
Filing Date: 2025-10-10
Form Type: F-1/A
Source: 0001213900-25-098135
Chunk: 102

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-10
Form: F-1/A
Chunk 102
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 be responsible for, among other things:

| ● | establishing clear hiring policies for employees or former employees of the independent auditors; |

| ● | reviewing and recommending to the Board for approval, the appointment, reappointment or removal of the independent auditor, after considering its annual performance evaluation of the independent auditor; |

| ● | approving the remuneration and terms of engagement of the independent auditor and pre-approving all auditing and non-auditing services permitted to be performed by the Company’s independent auditors at least annually; |

| ● | obtaining a written report from the Company’s independent auditor describing matters relating to its independence and quality control procedures; |

| ● | reviewing with the independent registered public accounting firm any audit problems or difficulties and management’s response; |

| ● | discussing with the Company’s independent auditor, among other things, the audits of the financial statements, including whether any material information should be disclosed, in addition to issues regarding accounting and auditing principles and practices; |

| ● | reviewing and approving all proposed related party transactions, as defined in Item 404 of Regulation S-K under the Securities Act; |

| ● | reviewing and recommending the financial statements for inclusion within the Company’s quarterly earnings releases and to the Board for inclusion in its annual reports; |

| ● | discussing the annual audited financial statements with management and the independent registered public accounting firm; |

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| ● | reviewing policies with respect to risk assessment and risk management; |

| ● | reviewing the adequacy and effectiveness of the Company’s accounting and internal control policies and procedures and any special steps taken to monitor and control major financial risk exposures; |

| ● | periodically reviewing and reassessing the adequacy of the committee charter; |

| ● | approving annual audit plans, and undertaking an annual performance evaluation of the internal audit function; |

| ● | establishing and overseeing procedures for the handling of complaints and whistleblowing; |

| ● | meeting separately and periodically with management, the internal auditors and the independent registered public accounting firm; |

| ● | monitoring compliance with the Company’s code of business conduct and ethics, including reviewing the adequacy and effectiveness of its procedures to ensure proper compliance; |

| ● | reporting periodically to the Board; and |

| ● | such other matters that are specifically delegated to the Company’s Audit Committee by the Board from time to time. |

A copy of the audit committee’s current charter is available at our corporate website at www.newgenivf.com. Compensation Committee. Our Compensation Committee (“Compensation Committee”) consists