BioRestorative Therapies Inc
For the period ended Dec 31, 2023. Filed Apr 1, 2024.
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FY2023 · Filed Apr 1, 2024
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Item 14. Principal Accountant Fees and Services
| ITEM 14. | PRINCIPAL ACCOUNTANT FEES AND SERVICES. |
|---|
Marcum LLP served as our independent registered public accountants for the years ended December 31, 2023 and 2022.
The following is a summary of the fees billed or expected to be billed to us by Marcum LLP, our independent registered public accountants, for professional services rendered with respect to the fiscal years ended December 31, 2023 and 2022 and by Friedman LLP, our former independent registered public accountants, for professional services rendered with respect to the fiscal year ended December 31, 2022:
| 2023 · 2022 | |||
|---|---|---|---|
| Marcum LLP | Marcum LLP | Friedman LLP | |
| Audit Fees (1) | $101,500 | $65,000 | $30,000 |
| Audit-Related Fees (2) | 37,000 | 2,500 | 4,000 |
| Tax Fees (3) | - | - | - |
| All Other Fees (4) | - | - | - |
| $138,500 | $67,500 | $34,000 | |
| (1) | Audit Fees consist of fees billed and expected to be billed for services rendered for the audit of our consolidated financial statements for the fiscal years ended December 31, 2023 and 2022, and the review of our condensed consolidated financial statements included in our Quarterly Reports on Form 10-Q. |
| (2) | Audit-Related Fees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit of our financial statements and in connection with the filing of Forms S-1, S-3 and S-8 registration statements and are not reported under “Audit Fees.” |
| (3) | Tax Fees consist of fees billed for professional services related to preparation of our U.S. federal and state income tax returns and tax advice. |
| (4) | All Other Fees consist of fees billed for products and services provided by our independent registered public accountants, other than those disclosed above. |
The Audit Committee is responsible for the appointment, compensation and oversight of the work of the independent registered public accountants, and approves in advance any services to be performed by the independent registered public accountants, whether audit-related or not. The Audit Committee reviews each proposed engagement to determine whether the provision of services is compatible with maintaining the independence of the independent registered public accountants. The fees shown above were pre-approved either by our Board or our Audit Committee.
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