STRATEGIC ACQUISITIONS INC NV

(1) Audit Fees

The following table presents the fees for professional audit services by Berkower LLC for the review of our quarterly reports on Form 10-Q for the years ended December 31, 2022.:

On December 22, 2022, we engaged Michael Studer CPA as our new independent registered auditor to audit our annual financial statements and review our annual report on Form 10-K for the year ended December 31, 2022 for $20,000, and December 31, 2023, for which he will be paid $20,000, and $15,000 for the review of our quarterly reports on Form 10-Q for the years ended December 31, 2023. Mr. Studer had previously been paid $30,000 to audit the financial statements of Exworth Union for the period from the inception of Exworth Union to September 30, 2022.

(2) Audit-Related Fees

There have been no fees billed in either of the last two fiscal years for assurance and related services by the principal accountant.

(3) Tax Fees

There have been no fees billed in either of the last two fiscal years for professional services rendered by the principal accountant for tax compliance, tax advice, or tax planning.

(4) All Other Fees

There have been no fees billed in either of the last two fiscal years for products and services provided by the principal accountant, other than the services reported above.

(5) Pre-Approval Policies and Procedures

Before the principal accountant is engaged by the Company to render audit or non-audit services, the engagement is approved by the Company’s Board of Directors acting as the audit committee.