zSpace, Inc.

We have appointed BDO USA, P.C. (“BDO”) to serve as our independent registered public accounting firm for the fiscal year ending December 31, 2024. BDO has served as our independent registered public accounting firm since 2022.

Fees Billed to the Company in fiscal year 2024 and 2023

The following table sets forth the fees billed to us by our auditor, BDO, for professional services rendered during the fiscal years ended December 31, 2024 and December 31, 2023:

**Pre-**Approval Policies and Procedures

The Audit Committee has the authority to appoint or replace our independent registered public accounting firm (subject, if applicable, to stockholder ratification). The Audit Committee is also responsible for the compensation and oversight of the work of the independent registered public accounting firm (including resolution of disagreements between management and the independent registered public accounting firm regarding financial reporting) for the purpose of preparing or issuing an audit report or related work. The independent registered public accounting firm was engaged by, and reports directly to, the Audit Committee.

The Audit Committee pre-approves all audit services and permitted non-audit services (including the fees and terms thereof) to be performed for us by our independent registered public accounting firm, subject to the de minimis exceptions for non-audit services described in Section 10A(i)(1)(B) of the Exchange Act and Rule 2-01(c)(7)(i)(C) of Regulation S-X, provided that all such excepted services are subsequently approved prior to the completion of the audit. We have complied with the procedures set forth above, and the Audit Committee has otherwise complied with the provisions of its charter.

PART IV