GD Culture Group Ltd

Item 14.Principal Accountant Fees and Services.

GGF was appointed by the Company to serve as its independent registered public accounting firm for fiscal year ended December 31, 2025. HTL International, LLC (the “HTL”) was appointed by the Company to serve as its independent registered public accounting firm for fiscal year ended December 31, 2024.

*Audit Fees.*Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are normally provided by our auditors in connection with regulatory filings. The aggregate fees billed by GGF for professional services rendered for the audit of our annual financial statements for the years ended December 31, 2025 totaled $210,000. The aggregate fees billed by HTL for professional services rendered for the audit of our annual financial statements, review of the financial information included in our Forms 10-Q for the respective periods and other required filings with the SEC for the years ended December 31, 2025 and 2024 totaled $60,000 and $180,000, respectively.

*Audit-Related Fees.*Audit-related services consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. During the year ended December 31, 2025 and 2024, we did not pay GGF or HTL for consultations concerning financial accounting and reporting standards.

Tax Fees. We did not pay GGF or HTL for tax services for the years ended December 31, 2025 and 2024.

All Other Fees. We did not pay GGF or HTL for other services for the years ended December 31, 2025 and 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).