Company: APXIF
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001213900-25-026189
Chunk: 1771

Company: APx Acquisition Corp. I
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9B
Chunk 1771
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-Q for the respective periods and other required filings with
the SEC for the years ended December 31, 2024 and 2023 totaled $165,012 and $86,904, respectively. The above amounts include interim
procedures and audit fees, as well as attendance at audit committee meetings.

Audit-Related Fees. Audit-related services consist of fees
billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements
and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation
and consultations concerning financial accounting and reporting standards. We did not pay Marcum for consultations concerning financial
accounting and reporting standards for the year ended December 31, 2024 and 2023.

Tax Fees. We did not pay Marcum for tax planning and tax advice
for the years ended December 31, 2024 and 2023.

All Other Fees. We did not pay Marcum for other services for
the years ended December 31, 2024 and 2023.

Policy on Board Pre-Approval of Audit and Permissible Non-Audit
Services of the Independent Auditors 

Our audit committee was formed upon the consummation
of our IPO. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all
auditing services and permitted non-audit services to be performed for us by Marcum, including the fees and terms thereof (subject to
the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the
completion of the audit).

64

PART IV 

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES. 

(a) The following documents are filed as part of this report:

(1) Financial Statements

Reference is made to the Index to Financial Statements
of the Company under Item 8 of Part II above.

(2) Financial Statement Schedule

All financial statement schedules are omitted
because they are not applicable or the amounts are immaterial, not required, or the required information is presented in the financial
statements and notes thereto in Item 8 of Part II above.

(3) Exhibits

We hereby file as part of this report the exhibits
listed in the attached Exhibit Index.

    Exhibit
    Number
     
    Description

    3.1
     
    Amended