Aterian Inc
For the period ended Dec 31, 2023. Filed Mar 19, 2024.
View on SEC.govAbout this filing
A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2023 · Filed Mar 19, 2024
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Item 14. Principal Accounting Fees and Services
The following table represents aggregate fees billed to us for the fiscal years-ended December 31, 2022 and December 31, 2023 by Deloitte & Touche LLP, our independent registered public accounting firm for such periods. All fees described below were approved by the Audit Committee.
| Fiscal Year Ended December 31, | ||
|---|---|---|
| 2022 | 2023 | |
| Audit Fees(1) | $1,524,207 | $979,611 |
| Tax Fees (2) | 89,638 | 65,500 |
| All Other Fees(3) | 4,126 | — |
| Total Fees | $1,617,971 | $1,045,111 |
| (1) | Audit fees consist of actual fees for professional services performed by Deloitte & Touche LLP for the audit of our 2022 and 2023 annual financial statements and the review of quarterly financial statements for 2022 and 2023. Audit fees also include $256,171 of 2022 fees for professional services performed by Deloitte & Touche LLP for reviews of registration statements and issuances of consents, comfort letters and services that are normally provided in connection with regulatory filings or engagements. No such fees were incurred during 2023. |
| (2) | Consists of fees for tax compliance and consulting. |
| (3) | Consists of fees for an accounting research tool. |
Audit Committee’s Pre-Approval Policies and Procedures
The Audit Committee has adopted a policy for the pre-approval of audit and non-audit services rendered by our independent registered public accounting firm, Deloitte & Touche LLP. The policy generally allows for pre-approval of specified services in the defined categories of audit services, audit-related services and tax services up to specified amounts. Pre-approval may also be given as part of the Audit Committee’s approval of the scope of the engagement of the independent registered public accounting firm or on an individual case-by-case basis before the independent registered public accounting firm is engaged to provide each service. The pre-approval of services may be delegated to one or more of the Audit Committee’s members, but the decision must be reported to the full Audit Committee at its next scheduled meeting. By the adoption of this policy, the Audit Committee has delegated the authority to pre-approve services to the Chairperson of the Audit Committee, subject to certain limitations.
The Audit Committee has determined that the rendering of the services other than audit services by Deloitte & Touche LLP is compatible with maintaining the independent registered public accounting firm’s independence.
PART IV
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.