ALLIANCE ENTERTAINMENT HOLDING CORP

Audit Fees. For the years ended June 30, 2024, and 2023, fees for our independent registered public accounting firm were $778,400 and $1,318,110, respectively, for the services BDO performed in connection with SEC filings and registrations, offerings, quarterly reviews, and the audit of our June 30, 2024, and 2023 financial statements.

Tax Fees. For the years ended June 30, 2024, and 2023, our tax accounting firm’s fees for preparing our corporate tax returns were approximately $246,822, and $100,000, respectively.

Pre-Approval Policy

Our audit committee was formed upon the consummation of the Merger. As a result, the audit committee did not pre-approve all the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the audit).