ACORN ENERGY INC

Accounting Fees

Friedman LLP and Marcum LLP

The following table summarizes the fees billed to Acorn for professional services rendered by Friedman LLP (through September 8, 2022) and its post-merger successor Marcum LLP (after September 8, 2022) for the years ended December 31, 2023 and 2022.

Audit Fees were for professional services rendered for the audits of the consolidated financial statements of the Company, assistance with review of documents filed with the SEC, consents, and other assistance required to be performed by our independent accountants. The audit fees per the engagement letters were $121,000 for 2023 and $99,500 for 2022 which represents a 22% increase year over year. The difference in the audit fees in the table above is due to the timing of when the audit services were performed.

Pre-Approval Policies and Procedures

The Audit Committee’s current policy is to pre-approve all audit and non-audit services that are to be performed and fees to be charged by our independent auditor to assure that the provision of these services does not impair the independence of the auditor. The Audit Committee pre-approved all audit and non-audit services rendered by our principal accountant in 2023 and 2022.