Lite Strategy, Inc.

Our independent registered public accounting firm is CBIZ CPAs PC (CBIZ) Auditor Firm ID: 199.

Deloitte & Touche LLP (Deloitte) served as our independent registered public accounting firm for us for the period from December 19, 2023 through the fiscal year ended June 30, 2025 and the subsequent interim period ended September 30, 2025. On December 2, 2025, our Audit Committee approved the change in our independent registered public accounting firm effective December 2, 2025, to CBIZ.

Fees Paid to Independent Registered Public Accounting Firm

The following table represents the aggregate fees from our principal accounting firm, CBIZ for the fiscal year ended June 30, 2026, and our former principal accounting firm Deloitte, for the fiscal year ended June 30, 2025.

(1)

Audit Fees relate to professional services rendered in connection with the audit of our annual consolidated financial statements, quarterly review of consolidated financial statements included in our Quarterly Reports on Form 10-Q and audit services provided in connection with other statutory and regulatory filings, including providing consents for inclusion of their opinion in registration statements filed with the Securities and Exchange Commission and comfort letters in connection with sales of securities.

(2)

Tax Fees consist of fees for professional services related to tax compliance and advice.

Pre-Approval Policies and Procedures

The Audit Committee has adopted a policy and procedure for pre-approving all audit and non-audit services to be performed by our independent auditors. The policy requires pre-approval of all services rendered by our independent auditors either as part of the Audit Committee’s approval of the scope of the engagement of the independent auditors or on a case-by-case basis.