AltEnergy Acquisition Corp

Item 14. Principal Accountant Fees and Services.

The following is a summary of fees paid or to be paid to CBIZ CPAs P.C. (“CBIZ”) and Marcum LLP (“Marcum”) 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 our independent registered accounting firm in connection with regulatory filings. The aggregate fees billed by CBIZ for professional services rendered for the audit of our annual financial statements, review of the financial information included in our Forms 10-K for the respective periods and other required filings with the SEC for the year ended December 31, 2025 totaled $163,255. The aggregate fees charged by Marcum for audit fees, inclusive of required filings with the SEC for the year ended December 31, 2024 totaled $277,585. These 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 CBIZ or Marcum any fees for consultations concerning financial accounting and reporting standards during the years ended December 31, 2025 or 2024.

Tax Fees. We did not pay CBIZ or Marcum for tax planning and tax advice during the years ending December 31, 2025 or 2024.

All Other Fees. We did not pay CBIZ or Marcum for other services during the years ending December 31, 2025 or 2024.

Pre-Approval Policy

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).