{"url_path":"/sec/aixn/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/835662/0001493152-26-023606-index.html","accession_number":"0001493152-26-023606","cik":"0000835662","ticker":"AIXN","issuer_name":"AiXin Life International, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/835662/0001493152-26-023606-index.html","primary_entity_key":"0000835662","primary_entity_name":"AiXin Life International, Inc."},"word_count":499,"has_tables":true,"body_markdown":"**Item\n14**\n**Principal\nAccountant Fees And Services.**\n\n \n\nThe\nfollowing is a summary of the fees billed to us by YCM CPA INC. for professional services rendered for services as our registered independent\npublic accountants for the fiscal years ended December 31, 2025 and December 31, 2024:\n\n \n\n  \nFiscal year ended December 31, \n\n  \n2025  \n2024 \n\n  \n   \n  \n\nAudit Fees \n$290,000  \n$170,000 \n\nAudit Related Fees \n -  \n - \n\nTax Fees \n -  \n - \n\nAll Other Fees \n -  \n - \n\n  \n$290,000  \n$170,000 \n\n \n\nThe\nfollowing is a summary of the fees billed to us by KCCW Accountancy Corp. for professional services rendered for services as our registered\nindependent public accountants for the fiscal year ended December 31, 2024 :\n\n \n\n  \n\nYear\nEnded\n\nDecember\n31, 2024\n \n\nAudit\nFees \n$150,000 \n\nAudit\nRelated Fees \n - \n\nTax\nFees \n - \n\nAll\nOther Fees \n - \n\nFees \n$150,000 \n\n \n\nAudit\nFees. Consists of fees billed for professional services rendered for the audit of our financial statements and review of interim financial\nstatements included in quarterly reports and services that are normally provided in connection with statutory and regulatory filings\nor engagements.\n\n \n\nAudit\nRelated Fees. Consists of fees billed for assurance and related services that are reasonably related to the performance of the audit\nor review of our financial statements and are not reported under “Audit Fees”.\n\n \n\nTax\nFees. Consists of fees billed for professional services for tax compliance, tax advice and tax planning. These services include preparation\nof federal and state income tax returns.\n\n \n\nAll\nOther Fees. Consists of fees for product and services other than the services reported above.\n\n \n\nBoard\nof Directors’ Pre-Approval Policies\n\n \n\nOur\nBoard of Directors’ policy is to pre-approve all audit and permissible non-audit services provided by the independent auditors.\nThese services may include audit services, audit related services, tax services, and other services. Pre-approval is generally provided\nfor up to one year, and any pre-approval is detailed as to the particular service or category of services and is generally subject to\na specific budget. The independent auditors and management are required to periodically report to the board of directors regarding the\nextent of services provided by the independent auditors in accordance with this pre-approval and the fees for the services performed\nto date. The board of directors may also pre-approve particular services on a case-by-case basis.\n\n \n\nOur\nBoard of Directors reviewed our audited financial statements contained in our Annual Report on Form 10-K for the 2025 fiscal year. The\nboard of directors also has been advised of the matters required to be discussed pursuant to PCAOB Rule 3526 (Communication with Audit\nCommittees Concerning Independence), which includes, among other items, matters related to the conduct of the audit of our financial\nstatements.\n\n \n\nOur\nBoard of Directors considered whether the provision of services other than audit services is compatible with maintaining auditor independence.\nBased on the review and discussions referred to above, the board of directors has determined that the audited financial statements be\nincluded in our Annual Report on Form 10-K for our 2024 fiscal year for filing with the SEC.\n\n \n\n54\n\n \n\n \n\n**PART\nIV**"}