Beyond Air Inc

Audit Fees

In September 2022, Marcum LLP acquired certain assets of Friedman LLP, and in October 2022 the Company’s auditor became Marcum LLP. The aggregate fees billed for (i) the fiscal year ended March 31, 2024 for professional services rendered by Marcum LLP for the audit of our annual financial statements provided by Marcum LLP, and (ii) the fiscal year ended March 31, 2023 for professional services rendered in part by Friedman LLP and in part by Marcum LLP, in connection with statutory and regulatory filings or engagements for this fiscal period were as follows:

In the above table, “audit fees” are fees billed by our independent registered public accounting firm for services provided in auditing our annual financial statements for the subject year. Audit fees also include professional services performed for filing of our registration statement on Form S-3 for equity offerings, Form S-8 for shares of our common stock underlying our 2013 Equity Incentive Option Plan and for the resale of certain shares of our common stock and other filings “Audit-related fees” are fees not included in audit fees that are billed by the independent registered public accounting firm for assurance and related services that are reasonably related to the performance of the audit review of our financial statements. “Tax fees” are fees billed by the independent registered public accounting firm for professional services rendered for tax compliance, tax advice and tax planning. “All other fees” are fees billed by the independent registered public accounting firm for products and services not included in the foregoing categories.

Policy on Pre-Approval by Audit Committee of Services Performed by Independent Auditors

The audit committee pre-approves all services provided by our independent registered public accounting firm. All of the above services and fees were reviewed and approved by the audit committee before the respective services were rendered.

The Board of Directors has considered the nature and amount of fees billed by Marcum LLP and believes that the provision of services for activities unrelated to the audit, if any, is compatible with maintaining Marcum LLP’s independence.