AtlasClear Holdings Inc

On February 15, 2024, Marcum LLP was dismissed as Quantum’s independent registered public accounting firm, as AtlasClear Holdings engaged Wilson-Davis’ auditor, Haynie & Company (“Haynie”), as its independent registered public accounting firm following the closing of the Business Combination.Since February 15, 2024, Haynie acts as our independent registered public accounting firm. The following is a summary of fees paid to Haynie for services rendered.

Audit Fees. Audit fees consist of fees billed for professional services rendered for the audit of Quantum’s financial statements for the years ended December 31, 2023 and 2022.

Audit-Related Fees. Audit-related services 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. We did not pay Haynie for consultations concerning financial accounting and reporting standards for the year ended December 31, 2023 and 2022.

Tax Fees. We did not pay Haynie for tax planning and tax advice for the years ended December 31, 2023 and 2022.

All Other Fees. We did not pay Haynie for other services for the years ended December 31, 2023 and 2022.

Pre-Approval Policy

The audit committee has and will pre-approve all audit services and permitted non-audit services to be performed for us by our 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).