T3 Defense Inc.

Our audit committee pre-approves all services, including both audit and non-audit services, provided by our independent accountants. For audit services, each year the independent auditor provides our board of directors with an engagement letter outlining the scope of the audit services proposed to be performed during the year, which must be formally accepted by the board of directors before the audit commences.

The following table sets forth the fees billed by our current and former principal independent accountants for the years ended December 31, 2025 and December 31, 2024, respectively, for the categories of services indicated.

*Audit fees.*Consists of fees billed for the audit of our annual financial statements, review of our Form 10-K, review of our interim financial statements included in our Form 10-Q and services that are normally provided by the accountant in connection with year-end statutory and regulatory filings or engagements.

*Audit-related fees.*Consists of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit Fees”, review of our Forms 8-K filings and services that are normally provided by the accountant in connection with non-year-end statutory and regulatory filings or engagements.

*Tax fees.*Consists of professional services rendered by our accountants for tax compliance, tax advice, tax planning and the preparation of income tax returns.

*Other fees.*The services provided by our accountants within this category consisted of advice and other services .

Part IV