TREASURE GLOBAL INC

Audit and Non-Audit Fees

Effective July 3, 2023, WWC, P.C. (“WWC”) was appointed by the Company to serve as its new independent registered public accounting firm to audit and review the Company’s financial statements for the year ended June 30, 2023.

Effective September 1, 2022, Friedman LLP (“Friedman”) combined with Marcum LLP and continued to operate as an independent registered public accounting firm. On December 5, 2022, the Audit Committee and the Board of Directors of the Company approved the dismissal of Friedman LLP and the engagement of Marcum Asia CPAs LLP (“Marcum Asia”) to serve as the independent registered public accounting firm of the Company. The services previously provided by Friedman LLP was provided by Marcum Asia as a combined entity. Marcum Asia and Friedman LLP served as the Company’s independent registered public accounting firm during the fiscal years ended June 30, 2023 and 2022.

Audit services provided by WWC, P.C. for fiscal year ended June 30, 2024 and 2023 included the examination of the consolidated financial statements of the Company, and service related to period filing made with the SEC. Audit services provided by Marcum Asia and Friedman for fiscal years ended June 30, 2023 included the examination of the consolidated financial statements of the Company, and services related to periodic filings made with the SEC.

Audit Fees

WWC’s audit fee for the year ended June 30, 2024 and 2023 was $180,000 and $180,000.

Marcum Asia and Friedman’s audit fee for the years ended June 30, 2023 was $300,000

Audit Related Fees

WWC’s audit related fee for the year ended June 30, 2024 was $45,000.

Marcum Asia’s audit-related fee for the year ended June 30, 2023 was $20,000.

All Other Fees

WWC’s all other fees relate to review of quarterly financial statements for the year ended June 30, 2024 was $60,000.

Tax Fees

WWC’s tax fees for the year ended June 30, 2024 was $0.

Friedman’s tax fees for the year ended June 30, 2023 was $56,505.

The aggregate fees billed for the most recently completed fiscal year ended June 30, 2024 and 2023 for professional services rendered by the principal accountant for the audit of our annual financial statements included in this and services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for these fiscal periods were as follows:

Audit fees consist of fees related to professional services rendered in connection with the audit of our annual financial statements. All other fees relate to professional services rendered in connection with the review of the quarterly financial statements.

Our policy is to pre-approve all audit and permissible non-audit services performed by the independent accountants. These services may include audit services, audit-related services, tax services and other services. Under our Audit Committee’s policy, pre-approval is generally provided for particular services or categories of services, including planned services, project-based services and routine consultations. In addition, the Audit Committee may also pre-approve particular services on a case-by-case basis. Our Audit Committee approved all services that our independent accountants provided to us for the 2024 fiscal year.