Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 106

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 106
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 processes and the audits of the financial statements of our company. The Audit Committee
will 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;