Company: YSXT
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001410578-25-001545
Chunk: 196

Company: YSX Tech Co., Ltd
Filing Date: 2025-07-31
Form: 20-F
Item: Item 15
Chunk 196
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There were no changes in our internal controls over financial reporting that occurred during the period covered by this annual report on Form 20-F that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Item 16. [RESERVED]

Item 16A. AUDIT COMMITTEE FINANCIAL EXPERT

Mr. Yang Chen qualifies as an “audit committee financial expert” as defined in Item 16A of Form 20-F. Haozhao Lin satisfies the “independence” requirements of Section 5605(a)(2) of the NASDAQ Listing Rules as well as the independence requirements of Rule 10A-3 under the Exchange Act.

Item 16B. CODE OF ETHICS

Our board of directors has adopted a code of business conduct and ethics, which is applicable to all of our directors, officers, and employees. Our code of business conduct and ethics is publicly available on our website.

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 and billed by Simon & Edward, LLP, our independent registered public accounting firm for the periods indicated.

                          For the Years Ended March 31,                                                                   
                          2025                                              2024                     2023                 
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Audit fees (1)          $                                    249,000      $           296,140      $           252,516  
  Audit-Related fees                                             2,826                    1,241                   25,510  
  Tax fees                                                           —                   21,133                        —  
  All other fees (2)                                         2,227,857                1,930,191                1,494,545  
  Total                   $                                  2,479,684      $         2,248,704      $         1,772,571  

  (1)      Audit fees include the aggregate fees billed for each of the fiscal years for professional services rendered by our independent registered public accounting firm for the audit of our annual fin...  

  (2)      All other fees include the aggregate fees billed in each of the fiscal years for products and services provided by our independent registered public accounting firm, other than the services rep...