Company: SUND
Filing Date: 2025-06-30
Form Type: 10-K
Source: 0001641172-25-017143
Chunk: 707

Company: Sundance Strategies, Inc.
Filing Date: 2025-06-30
Form: 10-K
Item: Item 9B
Chunk 707
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definition includes a series of objective tests, including that the director is not an employee of the Company and has not engaged in
various types of business dealings with the Company. As Mr. Pearson is also employed by the Company, the Board has determined that Mr.
Pearson is not currently independent. Although the Company’s common stock is not listed on The NASDAQ Capital Market, the Company
has applied The NASDAQ Capital Market independence rules to make its independence determinations.

ITEM
14: PRINCIPAL ACCOUNTING FEES AND SERVICES

The
following is a summary of the fees billed to us by our principal accountants during fiscal years ended March 31, 2025, and 2024:

    Fee Category 
    2025  
    2024 
  
    Audit Fees 
    $64,000  
    $60,000 
  
    Audit-related Fees 
     -  
     - 
  
    Tax Fees 
     -  
     - 
  
    All Other Fees 
     -  
     - 
  
    Total Fees 
    $64,000  
    $60,000 

Audit
Fees - Consists of fees for professional services rendered by our principal accountants for the audit of our annual financial statements
and review of the financial statements included in our Forms 10-Q or services that are normally provided by our principal accountants
in connection with statutory and regulatory filings or engagements including out of pocket expenses.

Audit-related
Fees - Consists of fees for assurance and related services by our principal accountants that are reasonably related to the performance
of the audit or review of our financial statements and are not reported under “Audit fees.”

Tax
Fees - Consists of fees for professional services rendered by our principal accountants for tax compliance, tax advice and tax planning.

All
Other Fees - Consists of fees for products and services provided by our principal accountants, other than the services reported under
“Audit fees,” “Audit-related fees,” and “Tax fees” above.

Policy
on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Auditors

We
have not adopted an Audit Committee; therefore, there is no Audit Committee policy in this regard. However, we do require approval in
advance of the performance of professional services to be provided to us by our principal accountant. Additionally, all services rendered
by our principal accountant are performed pursuant to a written engagement letter between us