Company: VEEAW
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001213900-25-032215
Chunk: 1312

Company: VEEA INC.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 6
Chunk 1312
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. The Audit Committee is permitted to delegate pre-approval authority to one of its members; however, the decision of any
member of the Audit Committee to whom such authority has been delegated must be presented to the full Audit Committee at its next scheduled
meeting.

82

PART
IV

ITEM
15. EXHIBITS, FINANCIAL STATEMENTS AND SCHEDULES.

Report of Independent Registered Public Accounting
Firm

To the Stockholders and the Board of Directors

of Veea Inc.

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated
balance sheets of Veea Inc. and Subsidiaries (the “Company”) as of December 31, 2024 and 2023, and the related consolidated
statements of operations, comprehensive income (loss), stockholder’s equity (deficit), and cash flows for each of the two years
in the period ended December 31, 2024, and the related notes (collectively referred to as the “consolidated financial statements”).
In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company
as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the two years in the period ended December
31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These consolidated financial statements are the
responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial
statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the
auditing standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether
the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to
have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required
to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness
of the Company’s internal control over