Company: MKDWW
Filing Date: 2025-04-03
Form Type: 20-F
Source: 0001641172-25-002607
Chunk: 127

Company: MKDWELL Tech Inc.
Filing Date: 2025-04-03
Form: 20-F
Item: Item 16C
Chunk 127
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ITEM
16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The
following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered
by our principal accountant for the respective period including any associated or affiliated organizations or entities. We did not pay
any other fees to our auditors during the periods indicated below.

  72  

                              Years ended December 31,                            
                              2023                                                
 ──────────────────────────────────────────────────────────────────────────────────
  Audit Fees (1)              $                             439,563      561,581  
  Audit-related Fees (2)                                    —            —        
  Tax Fees (3)                                              7,500        8,240    
  All Other Fees (4)                                        —            —        
  Total                       $                             447,063      569,821  

  (1)      “ Audit                                                                                          
  (2)      “ Audit-related                                                                                  
  (3)      “ Tax                                                                                            
  (4)      “ All                                                                                            

The
policy of our audit committee is to pre-approve all audit and non-audit services provided by our principal accountant for the respective
period including any associated or affiliated organizations or entities, including audit services, audit-related services, tax services
and other services as described above, other than those for de minimis services that are approved by the audit committee prior to the
completion of the audit.

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