Company: GCL
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001213900-25-069672
Chunk: 158

Company: GCL Global Holdings Ltd
Filing Date: 2025-07-31
Form: 20-F
Item: Item 16C
Chunk 158
---
ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following table sets
forth the aggregate fees in connection with certain professional services rendered by Marcum Asia CPAs LLP, our independent registered
public accounting firm, during the period indicated.

                              2025         2024     
 ────────────────────────────────────────────────────
  Audit fees (1)              585,000      696,775  
  Audit related fees (2)      -            -        
  Tax fees (3)                -            -        
  All Other Fees (4)          -            -        
  Total                       585,000      696,775  

Notes:

  (1)      Audit Fees. Audit fees consist of fees for the audit of our annual financial statements and the reviews of our interim financial statements. Audit fees for each period also include related serv...  

  (2)      Audit-related Fees. Audit-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements an...  
  (3)      Tax Fees. Tax fees consist of fees billed for professional services rendered by our independent registered public accounting firm for tax compliance, tax advice, and tax planning.                   

  (4)      All other Fees. All other fees include the aggregate                                                                                    

The policy of our audit committee
is to pre-approve all audit and non-audit services provided by Marcum Asia CPAs LLP, including audit services and audit-related services
as described above.

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