Alzamend Neuro Inc

Baker Tilly US, LLP (“Baker Tilly”) served as our independent registered public accounting firm for the year ended April 30, 2023. On May 6, 2024, our audit committee dismissed Baker Tilly and appointed Haskell & White LLP as our independent registered public accounting firm for the year ended April 30, 2024.

Fees and Services

The following table shows the aggregate fees paid to us for professional services by Baker Tilly for the years ended April 30, 2024 and 2023:

*Audit Fee.*This category includes the aggregate fees paid for professional services rendered for the audits of our financial statements during the years ended April 30, 2024 and 2023, for the reviews of the interim financial statements during the years ended April 30, 2024 and 2023, and for other services that are normally provided by the independent auditors in connection with statutory and regulatory filings or engagements for the relevant years. We have not paid Haskell & White LLP for any audit services as they were not engaged prior to April 30, 2024.

Audit-Related Fees. This category includes the aggregate fees paid in each of the last two years for assurance and related services by the independent auditors that are reasonably related to the performance of the audits or reviews of the financial statements and are not reported above under “Audit Fees,” and generally consist of fees for other engagements under professional auditing standards, accounting and reporting consultations, internal control-related matters, and audits of employee benefit plans.

Tax Fees. This category includes the aggregate fees paid in each of the last two years for professional services rendered by the independent auditors for tax compliance, tax planning and tax advice.

*All Other Fees.*This category includes the aggregate fees paid in each of the last two years for products and services provided by the independent auditors that are not reported above under “Audit Fees,” “Audit-Related Fees,” or “Tax Fees.”

The Audit Committee’s policy is to pre-approve all services provided by our independent registered public accounting firm. These services may include audit services, audit-related services, tax services and other services. The Audit Committee may also pre-approve particular services on a case-by-case basis. Our independent auditors are required to report periodically to the Audit Committee regarding the extent of services they provide in accordance with such pre-approval.

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Part IV