FutureFuel Corp.

Audit Fees

During fiscal 2024, we incurred $519,117 and $146,000 for audit and financial statement review services from Grant Thornton LLP and RSM US LLP, respectively. During fiscal 2023, we incurred $445,000 for audit and financial statement review services from RSM US LLP.

Audit-Related Fees

During fiscal 2024 we incurred $21,000 employee benefit plan audit procedures from Grant Thornton LLP. During fiscal 2023, we incurred $16,000 for employee benefit plan audit procedures from RSM US LLP.

Tax Fees

During fiscal 2024 and 2023, we incurred fees of $0 and $0, respectively, for tax compliance, tax advice and tax planning services from Grant Thornton LLP or RSM US LLP.

All Other Fees

We did not incur any other fees for other services from Grant Thornton LLP and RSM US LLP during fiscal 2024 or fiscal 2023.

Pre-Approval Policies

Our Audit Committee approves the engagement of our independent auditors prior to their rendering audit or non-audit services and sets their compensation. Pursuant to SEC regulations, our Audit Committee approves all fees payable to the independent auditors for all routine and non-routine services provided. Our Audit Committee considers and approves the budget for the annual audit and financial statement review services prior to the initiation of the work. Non-routine services in the ordinary course of business, which are not prohibited under SEC regulation, such as tax planning, tax compliance, and other services are generally pre-approved on a case-by-case basis.

Percentage of Hours Expended

N/A