Company: SCAG
Filing Date: 2025-11-12
Form Type: 20-F
Source: 0001213900-25-109190
Chunk: 171

Company: Scage Future
Filing Date: 2025-11-12
Form: 20-F
Item: Item 16C
Chunk 171
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ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The table below summarizes
the aggregate fees for professional services rendered by our auditors for the indicated fiscal years. Marcum Asia CPAs LLP (“ Marcum
Asia”) served as our auditor for the audits of the 2023 and 2024 fiscal years. HTL International, LLC (“ HTL”) is serving
as our auditor for the 2025 fiscal year. Audit fees are generally recognized in the fiscal year in which the related services are performed,
which is typically the year following the fiscal year being audited. Accordingly, the 2025 audit fees will be recognized in fiscal year
2026 when the services are performed. We did not pay any other fees to our principal accountants during these periods.

                         For the years ended June 30,                                                
                         2025                                           2024                   2023  
  Audit Fees(1)          $                                 328,184      $         479,082      $     
  All Other Fees(2)                                         12,360                -                  
  Total                  $                                 340,544      $         479,082      $     
 ─────────────────────────────────────────────────────────────────────────────────────────────────────

  (1)      Audit fees include the aggregate fees billed in each of the fiscal periods listed for professional services                              

  (2)      All Other Fees include the aggregate fees billed in each of the fiscal periods listed for professional  

The policy of our audit committee
is to pre-approve all auditing and non-audit services provided by our principal independent public accountant, including
audit services, audit-related services and other services as described above.

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

Not applicable.

ITEM 16E. PURCHASES OF EQUITY SECURITIES BY
THE ISSUER AND AFFILIATED PURCHASERS

None.

ITEM 16F. CHANGE IN REGISTRANT’ S CERTIFYING
ACCOUNTANT

On August 28, 2025, our Company
appointed HTL International, LLC (“ HTL”) as its independent registered public accounting firm, effective on the same day.
HTL replaced Marcum Asia CPAs LLP (“ Marcum Asia”), the then independent registered public accounting firm of our Company,
which entity the Company dismissed on the same day. The appointment of HTL and the dismissal of Marcum Asia were made after careful consideration