American Picture House Corp

Policy on Approval of Audit and Non-Audit Services of Independent Auditors

American Picture House Corporation’s Audit Committee is responsible for overseeing the work of the Company’s independent registered public accounting firm. The Audit Committee’s policy is to approve all audit and permitted non-audit services provided by Lao Professionals CPA PC. These services may include audit services, audit-related services, tax services and other permitted services, as further described below. Once services have been approved, Lao Professionals CPA PC and management report to the Audit Committee on a periodic basis regarding the extent of services actually provided in accordance with the applicable approval, and regarding the fees for the services performed. Such fees for 2025 and 2024 were approved by the Audit Committee in accordance with these procedures.

American Picture House Corporation paid the following fees for professional services rendered by Lao Professionals CPA PC for the years ended December 31, 2025 and for year ended 2024:

The audit fees for the year ended December 31, 2025 were for professional services rendered in connection with the audit of the Company’s annual financial statements, the review of quarterly financial information included in the Company’s quarterly reports on Form 10-Q, and assistance with related SEC filings. The audit fees for the year ended December 31, 2024 were for professional services rendered in connection with the audit of the Company’s annual consolidated financial statements and the review of quarterly financial information. The tax fees for 2024 represent amounts billed for the preparation of the Company’s federal and state income tax returns for 2023.

The Audit Committee believes that the provision of all non-audit services rendered is compatible with maintaining the independence of Lao Professionals CPA PC.