Company: IMG
Filing Date: 2025-09-26
Form Type: PRE 14A
Source: 0001493152-25-015809
Chunk: 32

Company: CIMG Inc.
Filing Date: 2025-09-26
Form: PRE 14A
Chunk 32
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30, 2025</div>

The Board has appointed Assentsure PAC (“Assentsure”) as our independent registered certified public accounting firm for the fiscal year ending September 30, 2025 and has further directed that the selection of Assentsure be submitted to a vote of stockholders at the Annual Meeting for ratification.

As described below, the stockholder vote is not binding on the Board. If the appointment of Assentsure is not ratified, the Board will evaluate the basis for the stockholder vote when determining whether to continue the firm’s engagement, but may ultimately determine to continue the engagement of the firm or another audit firm without re-submitting the matter to stockholders. Even if the appointment of Assentsure is ratified, the Board may in its sole discretion terminate the engagement of the firm and direct the appointment of another independent auditor at any time during the year if it determines that such an appointment would be in the best interests of our Company and our stockholders.

Representatives of Assentsure are expected to virtually attend the Annual Meeting, and will be available to respond to appropriate questions and, if they desire, to make a statement.

Independent Registered Certified Public Accounting Firm Fees and Services

The following table sets forth a summary of the fees paid to Assentsure for professional services rendered for the fiscal years ended September 30, 2024:

| Fee Category       |     | Fiscal Year 2024 |         |
|:-------------------|:----|:-----------------|--------:|
| Audit Fees(1)      |     | $                | 180,000 |
| Tax Fees           |     | $                |   9,500 |
| Audit-Related Fees |     | $                |       - |
| All Other Fees     |     | $                |       - |
| Total Fees         |     | $                | 280,610 |

(1) Audit fees were for professional services rendered by Assentsure PAC for the audit of our annual financial statements, and services that are normally provided by Assentsure PAC in connection with statutory and regulatory filings or engagements for that fiscal year.

Pre-Approval Policies and Procedures

The Audit Committee’s policy is to pre-approve all audit and other services rendered by our independent registered public accounting firm, subject to de minimis exceptions for non-audit services set forth in the applicable rules of the SEC. In fiscal year 2024, our independent registered public accounting firm was not engaged to perform any non-audit services, except for a minimal