American Picture House Corp

Policy on Approval of Audit and Non-Audit Services of Independent Auditors

American Picture House Corporations’ Audit Committee is responsible for overseeing the work of its independent auditors. The Audit Committee’s policy is to approve all audit and non-audit services provided by BF Borgers CPA PC. These services may include audit services, audit-related services, tax services and other services, as further described below. Once services have been approved, BF Borgers and management then report to the Audit Committee on a periodic basis regarding the extent of services actually provided in accordance with the applicable approval, and regarding the fees for the services performed. Such fees for 2023 and 2022 were approved by the Audit Committee in accordance with these procedures.

American Picture House Corporation paid the following fees for professional services rendered by BF Borgers, for the years ended December 31, 2023 and 2022:

The audit fees for the year ended December 31, 2023 were for professional services rendered for the integrated audit of American Picture House Corporations’ annual consolidated financial statements and its internal control over financial reporting as of December 31, 2023, 2022 and 2021 review of consolidated quarterly financial statements, statutory audits of American Picture House Corporation and its subsidiaries, issuance of comfort letters, consents and assistance with review of documents filed with the SEC, as well as the audit of carve out financial statements prepared in connection with certain divestment activities. The audit fees for the year ended December 31, 2022 were for professional services rendered for the integrated audit of American Picture House Corporations’ annual consolidated financial statements and its internal control over financial reporting as of December 31, 2022 and 2021. The 2023 tax fees represent amounts billed for preparation of the 2022 and 2021 federal and state income tax returns.

The Audit Committee believes that the provision of all non-audit services rendered is compatible with maintaining BF Borgers independence.