Ainos, Inc.

KCCW Accountancy Corp. (KCCW) was approved and appointed as our principal accounting firm starting Q1 of 2023, and YCM CPA INC. (YCM) was approved and appointed as our principal accounting firm starting Q2 of 2025.

The fees billed or to be billed by KCCW and YCM are as below:

Audit Fees

The aggregate fees billed and to be billed by our principal auditor for professional services rendered for the audit of annual financial statements and for the review of quarterly financial statements were $140,000 and $145,500 for the fiscal year ended December 31, 2024 and 2025, respectively, and were pre-approved by the Audit Committee of the Board of Directors.

Audit Related Fees: For the fiscal year ended December 31, 2024 and 2025 were nil and $8,849, respectively.

**Tax Fees:**For the fiscal year ended December 31, 2024 and 2025 were nil and $8,500, respectively.

All Other Fees: For the fiscal year ended December 31, 2024 and 2025 were $16,250 and nil, respectively.

Accountant Approval Policy

Before an accountant is engaged by the Company to perform audit or non-audit services, the accountant must be approved by the Company’s Audit Committee. We filed the Charter of the Audit Committee of the Board of Directors in our Form 10-Q with the SEC on November 15, 2021 which describes the committee’s pre-approval policies and procedures, attached hereto as Exhibit 99(ii) and is incorporated by this reference.