IT TECH PACKAGING INC

Our independent public accounting firm is GGF CPA LTD. , Level 3, Shop 119 No. 20, Jingang Avenue, Nansha District, Guangzhou, Guangdong , PCAOB Auditor ID 2729 .

Audit Fees

We incurred approximately $207,000 for professional services rendered by our registered independent public accounting firm, WWC, P.C., for the audit and reviews of the Company’s financial statements for 2023.

We incurred approximately $191,000 for professional services rendered by our registered independent public accounting firm, WWC, P.C., for the audit and reviews of the Company’s financial statements for 2022.

We incurred approximately $166,000 for professional services rendered by our registered independent public accounting firm, GGF for the audit of the Company’s financial statements for 2023.

Audit-Related Fees

IT Tech Packaging did not incur any audit-related fees to WWC in 2023.

IT Tech Packaging did not incur any audit-related fees to WWC in 2022.

Tax Reporting Preparation Fees

IT Tech Packaging did not incur any tax reporting preparation fees to WWC in 2023.

IT Tech Packaging did not incur any tax reporting preparation fees to WWC in 2022.

All Other Fees

IT Tech Packaging did not incur any fees from its registered independent public accounting firm for services rendered to IT Tech Packaging, other than the services covered in “Audit Fees” and “Audit-Related Fees” for the fiscal years ended December 31, 2023 and 2022.

With respect to the Company’s auditing and other non-audit related services rendered by its registered independent public accounting firm for 2023 and 2022, all engagements were entered into pursuant to the audit committee’s pre-approval policies and procedures.

Pre–Approval Policy of Services Performed by Independent Registered Public Accounting Firm

The Audit Committee’s policy is to pre–approve all audit and non–audit related services, tax services and other services. Preapproval is generally provided for up to one year, and any pre–approval is detailed as to the particular service or category of services and is generally subject to a specific budget. The Audit Committee has delegated the pre–approval authority to its chairperson when expedition of services is necessary. The independent registered public accounting firm and management are required to periodically report to the full Audit Committee regarding the extent of services provided by the independent registered public accounting firm in accordance with this pre–approval and the fees for the services performed to date.