Royale Energy Inc
For the period ended Dec 31, 2023. Filed Apr 12, 2024.
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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2023 · Filed Apr 12, 2024
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Item 14. Principal Accountant Fees and Services
Horne LLP became our independent auditors effective March 31, 2023 for the year end December 31, 2022. The aggregate fees incurred for the years ended December 31, 2023 and 2022 are as follows:
| 2023 | 2022 | |
|---|---|---|
| Audit fees (1) | $250,000 | $282,120 |
| Tax fees (2) | - | - |
| All other fees (3) | - | - |
| Total | $250,000 | $282,120 |
| (1) | Audit fees are fees for professional services rendered for the audit of Royale Energy's annual financial statements, reviews of financial statements included in the Company's Forms 10-Q, and reviews of documents filed with the U.S. Securities and Exchange Commission. |
| (2) | Tax fees consist of tax planning, consulting and tax return reviews. |
| (3) | Other fees consist of work on registration statements under the Securities Act of 1933. |
The Company’s audit committee has adopted policies for the pre-approval of all audit and non-audit services provided by the Company’s independent auditor. The policy requires pre-approval by the audit committee of specifically defined audit and non-audit services. Unless the specific service has been previously pre-approved with respect to that year, the audit committee must approve the permitted service before the independent auditor is engaged to perform it. During 2023 all fees were pre-approved by the audit committee.
PART IV
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