Company: VPLM
Filing Date: 2025-12-23
Form Type: 10-K
Source: 0001493152-25-029094
Chunk: 553

Company: Voip-pal.com Inc
Filing Date: 2025-12-23
Form: 10-K
Item: Item 9
Chunk 553
---
Audit
Fees and Services

For
the fiscal year ended September 30, 2025 professional services were performed by Davidson & Company LLP, Chartered Professional Accountants.
The aggregate fees billed by Davidson & Company LLP, Chartered Professional Accountants for the fiscal year ended September 30, 2025
were as follows:

    2024
    to 2025

    Audit Fees
     
    $
    59,720 CAD

    Audit-Related Fees
     
    $
    42,512 CAD

    Tax Fees
     
    $
    Nil

    All Other Fees
     
    $
    Nil

Audit
Fees: Aggregate fees billed for professional services rendered for the audit of the Company’s annual financial statements.

Audit
Related Fees: Aggregate fees billed for professional services rendered for assurance and related services that were reasonably related
to the performance of the audit or review of our financial statements and are not reported under “Audit Fees” above.

All
services listed were pre-approved by the Board of Directors, functioning as the Audit Committee in accordance with Section 2(a) 3 of
the Sarbanes-Oxley Act of 2002.

The
Board has considered whether the services described above are compatible with maintaining the independent accountant’s independence
and has determined that such services have not adversely affected Davidson & Company LLP’s independence.

39

Item
15. Financial Statements and Exhibits.

(a)
Financial Statements. Our financial statements begin on page 16 of this report.

(b)
Exhibits. The following are furnished as exhibits hereto:

    Exhibit
    No.
     
    Description
    of Exhibits

    3.1
     
    Articles of Incorporation (Incorporated by reference to the Form 10 filed on April 22, 2016)

    3.2
     
    By-Laws (Incorporated by reference to the Form 10 filed on April 22, 2016)

    10.1
     
    Digifonica Share Purchase Agreement (Incorporated by reference to the Form 10 filed on June 14, 2016)

    10.2
     
    Incentive Stock Option Plan (Incorporated by reference to the Form 10 filed on January 12, 2018)

    31.1
     
    Certification of Chief Executive Officer pursuant to Securities Exchange Act Rule 13a-14(a)/