Cingulate 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 |
|---|
Principal Accountant Fees and Services
Our independent registered public accounting firm is KPMG LLP, Kansas City, MO, Auditor Firm ID:185. The following table summarizes the fees billed by KPMG for audit and other services provided to the Company for the fiscal years ended December 31, 2023 and 2022:
| 2023 | 2022 | |
|---|---|---|
| Audit Fees (1) | $672,000 | $440,000 |
| Audit-Related Fees | — | — |
| Tax Fees (2) | 38,445 | 68,125 |
| All Other Fees | — | — |
| Total | $710,445 | $508,125 |
| (1) | Audit fees consist of fees for our quarterly reviews and audits of our financial statements, and fees relating to registration statement reviews, consents and comfort letters. |
| (2) | Tax fees consist of fees for tax compliance services, including preparation and review of tax returns and general tax consulting services. |
Pre-Approval Policy
The Audit Committee or its Chairman pre-approves audit and non-audit services to be rendered to the Company and establishes a dollar limit on the amount of fees the Company will pay for each category of services. Generally, management will submit to the Audit Committee a list of services that it recommends the Audit Committee engage the independent registered public accounting firm to provide for the fiscal year. The Audit Committee is informed from time to time of the non-audit services provided pursuant to the pre-approval process. During the year, the Audit Committee periodically reviews the types of services and dollar amounts approved and adjusts such amounts, as it deems appropriate. Unless a service to be provided by the independent registered public accounting firm has received general pre-approval, it will require specific pre-approval by the Audit Committee or its Chairman. Any service pre-approved by the Chairman will be presented to the Audit Committee at its next regularly scheduled meeting. The Audit Committee also periodically reviews all non-audit services to ensure such services do not impair the independence of the Company’s independent registered public accounting firm. All services rendered by KPMG LLP in our fiscal years ended December 31, 2023 and 2022 were pre-approvedby our Audit Committee.
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