UY Scuti Acquisition Corp.
For the period ended Mar 31, 2025. Filed Jul 11, 2025.
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FY2025 · Filed Jul 11, 2025
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Item 14. Principal Accountant Fees and Services
WWC, P.C. has served as the independent registered public accounting firm from January 18, 2024, through June 5, 2025, and the total fees paid to them for such a period were $82,500, as described below. Such fees related to audit services provided by WWC, P.C. On June 5, 2025, the Audit Committee dismissed WWC, P.C. as the Company’s independent registered public accounting firm.
The following is a summary of fees paid or to be paid to WWC, P.C., for services rendered.
Audit Fees. Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are normally provided by WWC, P.C. in connection with our initial public offering and regulatory filings till June 5, 2025. The aggregate fees billed by WWC, P.C. for professional services rendered for the audit of our annual financial statements, review of the financial information included in our Forms 8-K and Form S-1 for the respective periods and other required filings with the SEC through June 5, 2025 was $ 82,500 in total. The above amounts include interim procedures and audit fees, as well as attendance at audit committee meetings.
Audit-Related Fees. Audit-related services consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay WWC, P.C. for consultations concerning financial accounting and reporting standards for the period from January 18, 2024, through June 5, 2025.
Tax Fees. We did not pay WWC, P.C. for tax planning and tax advice for the period from January 18, 2024, through June 5, 2025.
All Other Fees. We did not pay WWC, P.C. for other services for the period from January 18, 2024, through June 5, 2025.
On June 5, 2025, the Audit Committee of the Board of Directors approved the engagement of Audit Alliance LLP (“Audit Alliance”) as our new independent registered public accounting firm for the fiscal year ended March 31, 2025 and 2024, and the audit fees for such period paid to Audit Alliance were $45,000.
Pre-Approval Policy
Our audit committee was formed upon the consummation of our Initial Public Offering. As a result, the audit committee did not pre-approve all of the foregoing services before the formation of the audit committee, 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 auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de 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).
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