Smart Powerr Corp

Audit and Non-Audit Fees

Enrome LLP is the independent registered certified public accounting firm to audit the books and accounts of our Company and subsidiaries for the fiscal year ended December 31, 2023. Kreit & Chiu is the independent registered certified public accounting firm to audit the books and accounts of our Company and subsidiaries for the fiscal year ended December 31, 2022. The following table presents the aggregate fees billed for professional services rendered to us for the fiscal years ended December 31, 2023 and 2022 by Enrome LLP and Kreit & Chiu, respectively.

The aggregate fees and expenses included in the Audit category are fees and expenses billed for the fiscal years for the audit of our annual financial statements and review of our interim financial statements and statutory and regulatory filings. The aggregate fees and expenses included in each of the other categories are fees and expenses billed in the fiscal years.

Enrome LLP

Kreit & Chiu CPA LLP

Audit Feesfor the fiscal years ended December 31, 2023 and 2022 were for professional services rendered for the audit of our annual financial statements and of our internal control over financial reporting and quarterly review of the financial statements included in our Quarterly Reports on Form 10-Q.

Audit-Related Feesare fees not included in audit fees that are billed by the independent accountant for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements, which include audits in connection with acquisitions.

Tax Feesare fees billed by the independent accountant for professional services rendered for tax compliance, tax advice and tax planning.

All Other Feesare fees billed by the independent accountant for products and services not included in the foregoing categories.

The Audit Committee of the Board of Directors has determined that the provision of these services is compatible with the maintenance of the independence of Enrome LLP and Kreit & Chiu CPA LLP.

Pre-approval Policies and Procedures

The Audit Committee has adopted a policy to pre-approve all audit and permissible non-audit services provided by our previous auditor, Kreit & Chiu CPA LLP, in 2022, and our current auditor, Enrome LLP, in 2023. The pre-approval policy is detailed as to the particular service or category of services and is subject to a specific budget. The services include the engagement of the independent registered public accounting firms for audit services, audit-related services, and tax services.

If we need to engage the independent registered public accounting firm for other services, which are not considered subject to the general pre-approval as described above, then the Audit Committee must approve such specific engagement as well as the projected fees. If the timing of the project requires an expedited decision, then the Audit Committee has delegated to the Chairman of the Committee the authority to pre-approve such engagement, subject to fee limitations. The Chairman must report all such pre- approvals to the entire Audit Committee for ratification at the next Audit Committee meeting.