Company: MEGL
Filing Date: 2025-04-14
Form Type: 20-F
Source: 0001641172-25-004566
Chunk: 120

Company: Magic Empire Global Ltd
Filing Date: 2025-04-14
Form: 20-F
Item: Item 19
Chunk 120
---
ITEM
19. EXHIBITS

  Exhibit      Description                                                                                                                             
  Number       of Exhibit                                                                                                                              
  1.1**        Third Amended and Restated Memorandum and Articles of Association of the Company filed on December 5, 2024                              
  2.2**        Form                                                                                                                                    
               of Representative’s Warrants (incorporated by reference to Exhibit 4.1 of the Company’s Form 6-K filed on August 10,                    
               2022)                                                                                                                                   
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  8.1*         List                                                                                                                                    
  11.1**       Code                                                                                                                                    
  12.1*        Certification                                                                                                                           
  12.2*        Certification                                                                                                                           
  13.1*        Certification                                                                                                                           
  97.1**       Clawback Policy                                                                                                                         
  101          The                                                                                                                                     

*
Filed herewith

**Previously
filed

  73  

SIGNATURE

The
registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized
the undersigned to sign this Annual Report on its behalf.

                      MAGIC                                             
  Date:               By:                        /s/                    
                      Name:                      Sze                    
                      Title:                     Chief                  

  74  

MAGIC
EMPIRE GLOBAL LIMITED

INDEX
TO CONSOLIDATED FINANCIAL STATEMENTS

                                                                                                         Pages   
  Report                                                                                                 F-2     
  Financial                                                                                                      
  Consolidated                                                                                           F-3     
  Consolidated                                                                                           F-4     
  Consolidated                                                                                           F-5     
  Consolidated                                                                                           F-6     
  Notes                                                                                                  F-7     

  F-1  

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To
the Board of Directors and Shareholders of

Magic
Empire Global Limited

Opinion
on the Financial Statements

We have audited the accompanying consolidated balance sheets of Magic Empire
Global Limited (the “ Company”) as of December 31, 2023 and 2024, and the related consolidated statements of operations, changes
in shareholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2024, and the related
notes (collectively referred to as the “consolidated financial