Southland Holdings Inc
For the period ended Dec 31, 2023. Filed Mar 4, 2024.
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FY2023 · Filed Mar 4, 2024
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Item 14. Principal Accountant Fees and Services
Item 14. Principal Accountant’s Fees and Services
Independent Registered Public Accounting Firm’s Fees
For the fiscal year ended December 31, 2022, WithumSmith+Brown, PC (“Withum”), served as our independent registered public accounting firm and during such time, billed the approximate fees set forth in the table below.
The table below sets forth the aggregate fees billed to the Company by Withum for services rendered in the fiscal year ended December 31, 2022 (in thousands).
| | | | |
|---|---|---|---|
| · · December 31, 2022 | |||
| Audit fees (1) | | $103 | |
| Audit-related fees | | | — |
| Tax fees (2) | | | 12 |
| All other fees | | | — |
| Total | | $115 | |
| (1) | Audit fees consist of fees billed for professional services rendered for the audit of our consolidated financial statements, reviews of the interim condensed consolidated financial statements included in quarterly filings, services associated with equity offerings, including with respect to registration statements filed by the Company, and services that are normally provided by Withum in connection with statutory and regulatory filings or engagements, including consents, except those not required by statute or regulation. |
| (2) | Tax fees consist of fees billed for professional services rendered by Withum for state and federal tax compliance and advice, and tax planning. |
For the fiscal year ended December 31, 2023, Grant Thornton LLP (“GT”), served as our independent registered public accounting firm and during such time, billed the approximate fees set forth in the table below. On February 14, 2023, as contemplated by the Merger Agreement, Merger Sub merged with and into Southland LLC, with Southland LLC surviving the merger as a wholly owned subsidiary of Legato II. The Merger was accounted for as a reverse recapitalization
with Southland as the accounting acquirer and Legato II as the acquired company for accounting purposes. Accordingly, GT, which has been Southland’s auditor since 2022, assumed the role of the Company’s independent registered public accounting firm.
The table below sets forth the aggregate fees billed to the Company by GT for services rendered in the fiscal year ended December 31, 2023 (in thousands).
| | | | |
|---|---|---|---|
| · · December 31, 2023 | |||
| Audit fees (1) | | $1,170 | |
| Audit-related fees | | | — |
| Tax fees | | | — |
| All other fees | | | — |
| Total | | $1,170 | |
| (1) | Audit fees consist of fees billed for professional services rendered for the audits of our consolidated financial statements, reviews of the interim condensed consolidated financial statements included in quarterly filings, services associated with equity offerings, including with respect to registration statements filed by the Company, and services that are normally provided by GT in connection with statutory and regulatory filings or engagements, including consents, except those not required by statute or regulation. |
Our Audit Committee pre-approves all auditing services and permitted non-audit services to be performed for the Company by its independent auditor, including the fees and terms thereof. All audit and non-audit fees were approved by the Audit Committee for 2022 and 2023.
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