IB Acquisition Corp.

Malone Bailey, acts as our independent registered public accounting firm. The following is a summary of fees paid to MaloneBailey for services rendered.

Audit Fees. For the year ended September 30, 2025 and 2024, fees were approximately $103,000 and $90,000, for the services MaloneBailey performed in connection with our initial public offering, review of the financial information included in our Quarterly Reports on Form 10-Q for the respective periods and the audit of our September 30, 2025 and 2024 financial statements included in this Annual Report.

*Audit-Related Fees.*For the year ended September 30, 2025 and 2024, MaloneBailey did not render assurance and related services related to the performance of the audit or review of financial statements.

Tax Fees. For the year ended September 30, 2025 and 2024, fees were approximately $3,605 and $0, for tax compliance, tax advice and tax planning services.

All Other Fees. For the year ended September 30, 2025 and 2024, MaloneBailey did not render any services to us other than those set forth above.

Pre-Approval Policy

Our audit committee was formed in connection with the effectiveness of our registration statement for 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 audit services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to thede 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).