**EXHIBIT      99.1**

**ARKADOS      GROUP, INC.**

**AUDIT      COMMITTEE CHARTER**

**Organization**

**Statement      of Purpose**

**Responsibilities**

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| ·   | Serve                as an independent and objective party to monitor the Corporation’s                financial reporting process and internal control system and complaints                or                concerns relating thereto. |
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| ·   | To                recommend, for shareholder approval, the independent auditor to examine                the Corporation’s accounts, controls and financial                statements.  The Committee shall have the sole authority and                responsibility to select, evaluate and if necessary replace the                independent auditor.  The Committee shall have the sole                authority to approve all audit engagement fees and terms and the                Committee, or a member of the Committee, must pre-approve any non-audit                service provided to the Corporation by the Corporation’s independent                auditor. |
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| ·   | Meet                with the independent auditors and financial management of the Corporation                to review the scope of the proposed audit for the current year and                the                audit procedures to be utilized, and at the conclusion thereof review                such                audit, including any comments or recommendations of the independent                auditors. |
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| ·   | Obtain                and review at least annually, a formal written report from the independent                auditor setting forth its internal quality–control procedures; material                issues raised in the prior five years by its internal quality–control                reviews and their resolution.  The Committee will review at                least annually all relationships between the independent auditor                and the                Corporation. |
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| ·   | Ensure                that the lead audit partner assigned by the independent auditor as                well as                the audit partner responsible for reviewing the audit of the corporation’s                financial statements shall be changed at least every five                years. |
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| ·   | Review                and appraise the audit efforts of independent auditors of the Corporation                and, where appropriate, recommend the replacement of the independent                accountants. |
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| ·   | Consider                and approve, if appropriate, major changes to the Corporation’s accounting                principles and practices as suggested by the independent auditors                or                management. |
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| ·   | Establish                regular and separate systems of reporting to the Committee by management                and the independent auditors regarding any significant judgements                made in                management’s preparation of the financial statements and the view of each                as to appropriateness of such judgments and additional items as required                under the Sarbanes-Oxley Act including critical accounting                policies. |
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| ·   | Review                with the independent auditors and financial accounting personnel,                the                adequacy and effectiveness of the accounting and financial controls                of the                Corporation, and elicit any recommendations for the improvement of                such                internal control procedures or particular areas where new or more                detailed |
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|    | controls                  or procedures are desirable.  Particular emphasis should be                  given to the adequacy of such internal controls to assess and manage                  financial risk exposure and to expose any payments, transactions                  or                  procedures that might be deemed illegal or otherwise                  improper. |
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| ·   | Review                and approve the internal corporate audit staff functions, including                (i)                purpose, authority and organizational reporting lines; (ii) annual                audit                plan, budget and staffing; (iii) concurrence in the appointment,                compensation and rotation of the internal audit management function;                and                (iv) results of internal audits. |
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| ·   | Review                the financial statements contained in the annual report and quarterly                report to shareholders with management and the independent auditors                to                determine that the independent auditors are satisfied with the disclosure                and content of the financial statements to be presented to the                shareholders.  Any changes in accounting principles should be                reviewed. |
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| ·   | Prepare                and publish an annual Committee report in the proxy statement of                the                Corporation. |
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| ·   | Review                with management of the Corporation any financial information, earnings                press releases and earnings guidance filed with the Securities and                Exchange Commission or disseminated to the public, including any                certification, report, opinion or review rendered by the independent                auditors. |
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| ·   | Provide                sufficient opportunity for the independent auditors to meet with                the                members of the Committee without members of management                present.  Among the items to be discussed in these meetings are                the independent auditors’ evaluation of the Corporation’s financial,                accounting and auditing personnel, and the cooperation that the                independent auditors received during the course of the                audit. |
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| ·   | Establish                procedures for receiving and treating complaints received by the                Corporation regarding accounting, internal accounting controls and                auditing matters, and the confidential anonymous submission by employees                of concerns regarding questionable accounting or auditing                matters. |
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| ·   | Submit                the minutes of all meetings of the Committee to, or discuss the matters                discussed at each Committee meeting with, the board of                directors. |
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| ·   | Investigate                any matter brought to its attention within the scope of its duties,                with                the power to retain outside advisors  for this purpose if, in                its judgment, that is appropriate. |
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**Committee          Performance Evaluation**

|   | The                Committee shall annually conduct an evaluation of its performance                in                fulfilling its responsibilities and meeting its goals, as outlined                above. |
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**Meetings**

|   | A                majority of Committee members shall constitute a quorum for the                transaction of business.  The action of a majority of those                present at a meeting at which a quorum is attained, shall be the                act of                the Committee.  The Committee may delegate matters within its                responsibility to subcommittees composed of certain of its                members.  The Committee shall meet in executive session without                the presence of any members of management as often as it deems                appropriate.  The Committee shall meet as required, keep a                record of its proceedings, if appropriate or needed,  and report                thereon from time to time to the Board of                Directors. |
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