Envoy Medical Inc

ITEM 14. Principal Accounting Fees and Service

The following table summarizes the audit fees, audit related fees, tax fees and all other fees billed to the Company for professional services performed for the fiscal years ended December 31, 2023 and 2022. WithumSmith+Brown, PC (“Withum”) was our independent registered public accounting firm from December 28, 2020 until October 20, 2023, when the Audit Committee approved the dismissal of Withum and appointed Grant Thornton LLP (“Grant Thornton”) as our independent registered public accounting firm, whose PCAOB Firm ID is 248.

Audit Committee Pre-Approval Policies and Procedures

Before an independent registered public accounting firm is engaged by the Company to render audit or non-audit services, the Audit Committee must review the terms of the proposed engagement and pre-approve the engagement. The Audit Committee may delegate authority to one or more of the members of the Audit Committee to provide these pre-approvals for audit or non-audit services, provided that the person or persons to whom authority is delegated must report the pre-approvals to the full Audit Committee at its next scheduled meeting. Audit Committee pre-approval of non-audit services (other than review and attest services) is not required if those services fall within available exceptions established by the SEC.

The Audit Committee pre-approved all audit, audit-related, tax and other services provided by Grant Thornton LLP and WithumSmith+Brown, PC for 2023 and 2022 and the estimated costs of those services. Actual amounts billed, to the extent in excess of the estimated amounts, were periodically reviewed and approved by the Audit Committee.