Sky Quarry Inc.

Audit Fees

The aggregate fees billed by our independent auditors, for professional services rendered for the audit of our annual consolidated financial statements on Form 10-K and the reviews of the financial reports included in our Quarterly Reports on Form 10-Q for the years ended December 31, 2025 and 2024, amounted to $351,010 and $257,069 respectively.

Audit-Related Fees

Our auditors billed no fees for services other than those described above under “Audit Fees” for the years ended December 31, 2025 and 2024.

Tax Fees

Our auditors billed no fees for professional services in connection with tax compliance, tax advice or tax planning for the year ended December 31, 2025 and 2024

All Other Fees

Our auditors billed no fees for services other than those described above under “Audit Fees” for the years ended December 31, 2025 and 2024.

Audit Committee Pre-Approval Policies and Procedures

The Audit Committee has adopted policies and procedures requiring the pre-approval of all audit and permissible non-audit services performed by the independent auditor. These services may be pre-approved on a case-by-case basis or pursuant to pre-approved categories. The Audit Committee may delegate pre-approval authority to a subcommittee or one or more of its members. All services provided in 2025 were pre-approved in accordance with these policies. The Audit Committee believes that these policies help ensure that the auditor remains independent and that services provided are consistent with SEC standards.