Company: KVACU
Filing Date: 2025-03-07
Form Type: 10-K
Source: 0001213900-25-021314
Chunk: 138

Company: Keen Vision Acquisition Corp.
Filing Date: 2025-03-07
Form: 10-K
Item: Item 1A
Chunk 138
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 audit of our year-end financial statements and services that are normally
provided by Adeptus in connection with regulatory filings. For the years ended December 31, 2024 and 2023, the aggregate fees billed by
Adeptus totaled approximately $37,000 and $33,000 for professional services rendered for the audit of our annual financial statements
and review of the financial information included in our regulatory filings.

Audit-Related Fees.
For the years ended December 31, 2024 and 2023, we did not pay Adeptus for consultations concerning financial accounting and reporting
standards.

Tax Fees. For the year
ended December 31, 2024 and 2023, we did not pay Adeptus for tax planning and tax advice.

All Other Fees. During
the years ended December 31, 2024 and 2023, we did not pay Adeptus for other services. 

The following is a summary
of fees paid or to be paid to Marcum LLP (“Marcum”) for services rendered.

Audit Fees. We paid
Marcum $24,720 for the year ended December 31, 2023, and $0 for the year ended December 31, 2024.

Pre-Approval Policy

Our audit committee was formed
upon the consummation of our Initial Public Offering. As a result, the audit committee did not pre-approve all of the foregoing services,
although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since the formation
of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services and permitted
non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions
for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the audit).

42

part
IV

Item 15. Exhibits, Financial Statement Schedules

    (a)
    The following documents are filed as part of this Form 10-K:

    (1)
    Financial Statements:

    Page

    Report of Independent Registered Public Accounting Firm (PCAOB ID: 3686)
    F-2
  
    Consolidated Balance Sheets
    F-3
  
    Consolidated Statements of Operations and Comprehensive Income 
    F-4
  
    Consolidated Statements of Changes in Shareholders’ Deficit