CareView Communications Inc

Audit Fees. The aggregate amount expected to be billed for professional services rendered by Rosenberg Rich Baker Berman & Co. / RRBB for the 2024 quarterly reviews and the annual audit for the year ended December 31, 2024 will be $175,000. For the 2023 quarterly reviews and annual audit we were billed $210,000.

Tax Fees. The aggregate amount billed for tax return preparation and tax provisioning for the year ended December 31, 2024 rendered by Bass Tax Group is $31,200. RRBB and Bass Tax Group billed us $32,175 for tax return preparation and tax provisioning for the year ended December 31, 2023, $25,000 and $7,175, respectively.

The Audit Committee of our Board of Directors adopted a policy requiring that it pre-approve all fees paid to our independent registered public accounting firm, regardless of the type of service. All non-audit services were reviewed with the Audit Committee, which concluded that the provision of such services by RRBB were compatible with the maintenance of that firm’s independence in the conduct of its auditing functions.