Algorhythm Holdings, Inc.

Fees and Services

M&K CPAs PLLC has served as our independent registered public accounting firm since October 6, 2025. Berkowitz Pollack Brant, Advisors + CPAs served as our independent registered public accounting firm for the period commencing June 2, 2025, and ending October 6, 2025. CBIZ CPAs P.C. served as our independent registered public accounting firm for the period commencing April 25, 2025, and ending June 2, 2025. Marcum LLP served as our independent registered public accounting firm for the year ended December 31, 2024 and continuing through April 25, 2025. We paid audit fees of $32,000 to M&K CPAS PLLC for services performed during the year ended December 31, 2025. We paid audit fees of $25,000 to Berkowitz Pollack Brant, Advisors + CPAs for services performed during the year ended December 31, 2025. We paid audit fees of $37,000 to CBIZ CPAs P.C. for services performed during the year ended December 31, 2025. We paid audit fees of $50,000 and $483,000 to Marcum LLP for services performed during the years ended December 31, 2025 and 2024, respectively.

Audit fees consist of fees billed for professional services rendered by our independent registered public accounting firm for the audit of our annual consolidated financial statements, the review of our interim consolidated financial statements included in our quarterly reports, the review of our registration statements and services that are normally provided by our principal accountant in connection with statutory and regulatory filings or engagements.

Policy on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Auditors

Our Audit Committee’s policy is to pre-approve all audit and permissible non-audit services provided by the independent registered public accounting firm. These services may include audit services, audit-related services, tax services and other services. Pre-approval is generally provided for up to one year and any pre-approval is detailed as to the particular service or category of services and is generally subject to a specific budget. Our auditors and management are required to periodically report to the Audit Committee regarding the extent of services provided by the auditors in accordance with this pre-approval and the fees for the services performed to date. The Audit Committee may also pre-approve particular services on a case-by-case basis.