Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 104

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 16C
Chunk 104
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ITEM 16C PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following table represents aggregate fees
billed to the Company for fiscal years ended June 30, 2025 and 2024 by AOGB CPA Limited, the Company’s principal accounting firm.

                          For the year ended                                      
                          June 30,                                                
                          2025                                 2024               
 ──────────────────────────────────────────────────────────────────────────────────
                          USD                                  USD                
  Audit Fees              $                       125,000      $         220,000  
  Audit-Related Fees      $                       -            $         75,000   
  Tax Fees                $                       -            $         -        
  All Other Fees          $                       -            $         -        
  Total                   $                       125,000      $         295,000  

Audit Fees

Audit fees consisted of the aggregate fees for
the audits of our consolidated financial statements, half year reviews, consents, and assistance with review of documents filed with the
SEC.

Audit Related Fees

Audit-related fees consist of the aggregate fees
billed for each of the last two fiscal years for assurance and related services performed by the Company’s principal accountant
that are reasonably related to the performance of the audit or review of our financial statements and are not reported under the paragraph
captioned “ Audit Fees” above.

Tax Fees

Tax fees consist of aggregate fees billed for
each of the last two fiscal years for professional services performed by the Company’s principal accountant with respect to tax
compliance, tax advice, tax consulting and tax planning. We did not engage our principal accountant to provide tax compliance, tax advice
or tax planning services during the last two fiscal years.

All Other Fees

All other fees consist of aggregate fees billed
for each of the last two fiscal years for products and services provided by the Company’s principal accountant, other than for
the services reported under the headings “ Audit Fees,” “Audit-Related Fees” and “ Tax Fees”
above. We did not engage our principal accountant to render services to us during the last two fiscal years, other than as reported above.

Audit Committee’s Pre-Approval Policies and Procedures

Our audit committee has adopted a pre-approval
policy for the engagement of our independent accountant to perform certain audit and non-audit services. Pursuant to this policy, which
is designed to ensure that such engagements do not impair the independence of our auditors, the audit committee pre-approves each type
of audit