Mitesco, Inc.

Astra Audit & Advisory, LLC (“Astra”) was our independent registered public accounting firm for our fiscal years ended December 31, 2025 and 2024. The aggregate fees billed for professional services by Astra during 2025 and 2024 were as follows:

Astra Audit & Advisory, LLC

Audit Fees are the aggregate fees billed during the years ended December 31, 2025 and 2024 for professional services rendered by Astra, for the audit of the Company’s annual financial statements and review of financial statements included in the Company’s Form 10-Q or services that are normally in connection with statutory and regulatory filings or engagements.

Audit-Related Fees are the aggregate fees billed during the years ended December 31, 2025 and 2024 for assurance and related services rendered by Astra, that are reasonably related to the performance of the audit or review of the Company’s financial statements and are not reported under the category Audit Fees described above.

Tax Fees are the aggregate fees billed during the years ended December 31, 2025 and 2024 for tax compliance services rendered. No tax services were rendered by Astra.

All Other Fees are the aggregate fees billed during the years ended December 31, 2025 and 2024 for products and services provided by Astra, other than the services reported in the Audit Fees, Audit-Related Fees, and Tax Fees categories above.

Audit Committee Pre-Approval Policies.

All the services performed by Astra that are described above were pre-approved by the Company’s audit committee. The Audit Committee pre-approves all audit and permissible non-audit services on a case-by-case basis.

None of the hours expended on Astra’s engagement to audit the Company’s financial statements for the years ended December 31, 2025 and 2024 were attributed to work performed by persons other than Astra’s full-time, permanent employees.

Part IV