BioRestorative Therapies, Inc.
For the period ended Dec 31, 2025. Filed Mar 26, 2026.
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FY2025 · Filed Mar 26, 2026
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Item 14. Principal Accountant Fees and Services
| ITEM 14. | PRINCIPAL ACCOUNTANT FEES AND SERVICES. |
|---|
CBIZ CPAs P.C. served as our independent registered public accountants for the year ended December 31, 2025.
Marcum LLP served as our independent registered public accountants for the year ended December 31, 2024.
The following is a summary of the fees billed or expected to be billed to us by CBIZ CPAs P.C. and Marcum LLP, our independent registered public accountants, for professional services rendered with respect to the fiscal years ended December 31, 2025 and 2024, respectively:
| 2025 | 2024 | |
|---|---|---|
| CBIZ CPAs P.C. | Marcum LLP | |
| Audit Fees (1) | $220,000 | $173,000 |
| Audit-Related Fees (2) | - | - |
| Tax Fees (3) | - | - |
| All Other Fees (4) | - | - |
| $220,000 | $173,000 |
| (1) | Audit Fees consist of fees billed and expected to be billed for professional services rendered for the audit of the Company’s annual financial statements, review of the interim financial statements included in quarterly reports, and services that are normally provided by the Company’s independent registered public accounting firm in connection with statutory and regulatory filings, including registration statements filed with the Securities and Exchange Commission. |
| (2) | Audit-Related Fees consist of fees for services that are traditionally performed by the independent registered public accounting firm, including fees billed or accrued primarily for employee benefit plan audits and other attestation services. |
| (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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