Quantum Computing Inc.

BPM LLP served as our independent registered public accountants for the years ended December 31, 2024 and 2023.

Audit Fees

The Company originally retained BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm for the Company’s fiscal years ended December 31, 2024 and 2023, then following an order by the SEC on May 3, 2024 suspending BF Borgers from appearing and practicing as an accountant before the SEC, the Company subsequently retained BPM LLP as its independent registered public accounting firm to replace BF Borgers.

For such professional services rendered by BPM LLP for the audit of our restated consolidated financial statements, we incurred approximately $332 thousand and $337 thousand, respectively, for the Company’s fiscal years ended December 31, 2024 and 2023.

For such professional services rendered by BF Borgers for its original audit of our consolidated financial statements, we were billed approximately $110 thousand and $132 thousand, respectively, for the Company’s fiscal years ended December 31, 2024 and 2023.

For the Company’s fiscal years ended December 31, 2024 and 2023, we were billed in fiscal year ended December 31, 2024 approximately $27 thousand for professional services rendered by BF Borgers and $105 thousand by BPM LLP, respectively, related to the Company’s Registration Statements on Form S-3 and Form S-1 and amendments thereto filed with the SEC in those years.

Tax Fees

We were billed approximately $33 thousand by BPM LLP for the Company’s fiscal year ended December 31, 2024 and $9 thousand by BF Borgers for the Company’s fiscal year ended December 31, 2023 for professional services rendered for tax compliance, tax advice, and tax planning.

Pre-Approval Policies

All of the above services and fees were reviewed and approved by the Audit Committee. No services were performed before or without approval.