Company: NIVFW
Filing Date: 2025-04-22
Form Type: 20-F
Source: 0001213900-25-033966
Chunk: 131

Company: NewGenIvf Group Ltd
Filing Date: 2025-04-22
Form: 20-F
Item: Item 16A
Chunk 131
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ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT

In general, an “audit
committee financial expert” within the meaning of Item 407(d)(5) of Regulation S-K, is an individual member of the Audit Committee
who:

  understands generally accepted accounting principles and financial statements,                                                    
  is able to assess the general application of such principles in connection with accounting for estimates, accruals and reserves,  

  has experience preparing, auditing, analyzing or evaluating financial statements comparable to the breadth and complexity to our financial statements,  
  understands internal controls over financial reporting, and                                                                                             
  understands Audit Committee functions.                                                                                                                  

An “audit committee
financial expert” may acquire the foregoing attributes through:

  education and experience as a principal financial officer, principal accounting officer, controller, public accountant, auditor or person serving similar functions;  

  experience actively supervising a principal financial officer, principal accounting officer, controller, public accountant, auditor or person serving similar functions; experience overseeing or...  
  other relevant experience.                                                                                                                                                                            

The Board has determined
that Mr. Hok Man Jefferson Au qualifies as an audit committee financial expert and has the accounting or financial management expertise
as required under Item 407(d)(5)(ii) and (iii) of Regulation S-K. He is independent as that term is used in NASDAQ Marketplace Rule 5605(a)(2).

ITEM 16B. CODE OF ETHICS