Borealis Foods Inc.
For the period ended Dec 31, 2025. Filed Jun 2, 2026.
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FY2025 · Filed Jun 2, 2026
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Item 14. Principal Accountant Fees and Services
Carr, Riggs & Ingram, LLC (“CRI”), (PCAOB ID: 213), who performed our audit services for fiscal year 2025 including an audit of the consolidated financial statements and services related to filings with the SEC, has served as our independent registered public accounting firm since January 2026. Berkowitz Pollack Brant, Advisors + CPAs (“BPB”), (PCAOB ID: 52), performed our audit services for fiscal years 2023 and 2024. As previously disclosed by the Company, CRI acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of BPB.
The following table summarizes the fees of our independent registered public accounting firm, billed to us in each of the last two fiscal years:
| Fee Category | For the year ended December 31, 2025 | For the year ended December 31, 2024 |
|---|---|---|
| Audit Fees (1) | $264,561 | $166,910 |
| Audit-Related Fees (2) | 17,750 | 127,348 |
| Tax Fees(3) | 20,373 | 6,319 |
| All Other Fees(4) | - | 55,370 |
| Total | $302,684 | $355,947 |
| (1) | Audit Fees. Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are normally provided by our independent registered public accounting firm in connection with regulatory filings. |
| (2) | Audit-Related Fees. Audit-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. |
| (3) | Tax Fees. Tax fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice. |
| (4) | All Other Fees. All other fees consist of fees billed for all other services. |
Audit Committee Pre-Approval Policy and Procedures
The Audit Committee’s current policy is to pre-approve all audit services and permitted non-audit services to be performed for it by its auditors, including the fees and terms thereof (subject to thede minimisexceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the audit).
All services rendered by CRI, our current independent registered public accounting firm, during fiscal 2025 were pre-approved by the Audit Committee in accordance with the audit committee pre-approval policy. All services rendered by BPB, our former independent registered public accounting firm, during fiscal 2024 were pre-approved by the Audit Committee in accordance with the audit committee pre-approval policy.
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