Streamex Corp.

Fees to Independent Registered Public Accounting Firms

The following table presents the aggregate fees billed to the Company by CBIZ CPAs P.C. (“CBIZ CPAs”) and Marcum LLP (“Marcum”) for professional services rendered for the fiscal years ended December 31, 2025 and 2024:

Audit Fees. This category 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.

Audit-Related Fees. This category 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.

Tax Fees. This category typically consists of professional services rendered by our independent registered public accounting firm for tax compliance and tax advice.

All other fees. This category consist of fees billed for products and services provided by our independent registered public accountant, other than those disclosed above.

Change in Independent Registered Public Accounting Firm

On November 1, 2024, CBIZ CPAs acquired the attest business of Marcum, which had served as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. As a result of this transaction, on April 30, 2025, Marcum informed the Company that it would resign as the Company’s independent registered public accounting firm.

Also on April 30, 2025, following approval by the Audit Committee of the Board of Directors, the Company engaged CBIZ CPAs as its independent registered public accounting firm. CBIZ CPAs served as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.

The reports of Marcum on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for the inclusion of an explanatory paragraph regarding substantial doubt about the Company’s ability to continue as a going concern.

During the fiscal years ended December 31, 2024 and 2023, and through April 30, 2025, there were no disagreements with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, as defined in Item 304(a)(1)(iv) of Regulation S-K, and no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K, other than the material weaknesses in internal control over financial reporting disclosed in Part II, Item 9A of this Annual Report on Form 10-K.

During the fiscal years ended December 31, 2024 and 2023 and through April 30, 2025, neither the Company nor anyone acting on its behalf consulted with CBIZ regarding (i) the application of accounting principles to a specific completed or contemplated transaction, (ii) the type of audit opinion that might be rendered on the Company’s consolidated financial statements, or (iii) any matter that was the subject of a disagreement or reportable event, as defined in Item 304(a) of Regulation S-K.

Pre-Approval Policies and Procedures

Our audit committee pre-approves all auditing services and all permitted non-auditing services (including the fees and terms thereof) to be performed by our independent registered public accounting firm, except for de minimis non-audit services that are approved by the audit committee prior to the completion of the audit. The audit committee may form and delegate authority to subcommittees consisting of one or more members when appropriate, including the authority to grant pre-approvals of audit and permitted non-auditing services, provided that decisions of such subcommittee to grant pre-approval is presented to the full audit committee at its next scheduled hearing.