SOLITRON DEVICES INC

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES.

Auditor Fees and Services

The following table sets forth the fees billed during fiscal 2025 and 2024 by Whitley Penn LLP (“Whitley Penn”). Whitley Penn was our independent certified public accountant retained for the audit of the fiscal years February 28, 2025 and February 29, 2024. Audit related fees for fiscal year ending February 29, 2024 includes fees related to the MEI acquisition and the MEI financial statement audit for calendar years 2022 and 2023.

Pre-Approval Policies and Procedures for Audit and Permitted Non-Audit Services

The Audit Committee has a policy of considering and, if deemed appropriate, approving, on a case-by-case basis, any audit or permitted non-audit service proposed to be performed by the Company’s principal accountant in advance of the performance of such service. These services may include audit services, audit-related services, tax services and other services. The Audit Committee has not implemented a policy or procedure which delegates the authority to approve, or pre-approve, audit or permitted non-audit services to be performed by the Company’s principal accountant. In connection with making any pre-approval decision, the Audit Committee must consider whether the provision of such permitted non-audit services performed by the Company’s principal accountant is consistent with maintaining the Company’s principal accountant’s status as our independent auditors at such time.

Consistent with these policies and procedures, the Audit Committee approved all of the services rendered by Whitley Penn for the fiscal years ended February 28, 2025, and February 29, 2024, as described above.