Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 675

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 5
Chunk 675
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 directors, would interfere with the director’s exercise of independent judgment
in carrying out the responsibilities of a director. Our board of directors has determined that each of John DeVito, Wei Lu, Yuk Man Lau
and Guohan Li are “independent directors” as defined in the NASDAQ listing standards and applicable SEC rules. Our audit
committee is composed of independent directors meeting NASDAQ’s additional requirements applicable to members of the audit committee.
Our independent directors will have regularly scheduled meetings at which only independent directors are present

    Item
    14.
    Principal
    Accounting Fees and Services.

The
firm of UHY LLP, or UHY, acts as our independent registered public accounting firm. The following is a summary of fees paid to UHY for
services rendered.

Audit
Fees. Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and
services that are normally provided by UHY in connection with regulatory filings. The aggregate fees billed by UHY for professional services
rendered for the audit of our annual financial statements, review of the financial information included in our Forms 10-Q for the respective
periods and other required filings with the SEC for the year ended December 31, 2024 and for the period from February 16, 2023 (inception)
through December 31, 2023 totaled $144,115 and $85,000, respectively.

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”. The aggregate fee billed by UHY
for the professional services rendered for the review of our registration statements and other regulatory documents filed with SEC for
the year ended 2024 and for the period from February 16, 2023 (inception) through December 31, 2023 totaled $65,501 and $82,475.

Tax
Fees. We did not pay UHY for tax planning and tax advice for the year ended 2024 and for the period from February 16, 2023 (inception)
through December 31, 2024.

All
Other Fees. We did not pay UHY for other services for the year ended 2024 and for the period from February 16, 2023 (inception) through
December 31, 2024.

Pre-Approval
Policy

Our
Audit Committee