AMERICAN BATTERY MATERIALS, INC.
For the period ended Dec 31, 2024. Filed Mar 25, 2025.
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FY2024 · Filed Mar 25, 2025
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Item 14. Principal Accountant Fees and Services
The following table provides information regarding the professional audit services and other services rendered to us by GreenGrowth CPAs for the year ended December 31, 2024, and for the last two quarters of our fiscal year ended December 31, 2023, and Pinnacle Accountancy Group of Utah (a dba of the registered firm Heaton & Company, PLLC), for the first two quarters of 2023. All fees described below were approved by the Board:
| Fee Type | 2024 | 2023 |
|---|---|---|
| Audit Fees(1) | $57,386 | $40,082 |
| Audit-Related Fees(2) | $– | – |
| Tax Fees(3) | $– | – |
| All Other Fees(4) | $– | – |
| Total | $57,386 | 40,082 |
| (1) | “Audit Fees” consist of fees billed for professional services rendered in connection with the audit of our annual financial statements, review of our quarterly financial statements, and services that are normally provided by GreenGrowth CPAs in connection with statutory and regulatory filings or engagements. |
| (2) | “Audit-Related Fees” consist of fees billed for professional services for assurance and related services that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not reported under “Audit Fees” |
| (3) | “Tax Fees” consist of fees billed for professional services for tax compliance, tax advice, and tax planning. |
| (4) | “All Other Fees” consist of fees billed for products and services other than the services reported in Audit Fees, Audit-Related Fees, and Tax Fees. |
Audit-Related Fees
During 2024 and 2023, there were no fees paid to our principal accountants in connection with our compliance with Section 404 of the Sarbanes-Oxley Act of 2002. No other fees were billed by principal accountants for the last two years that were reasonably related to the performance of the audit or review of our financial statements and not reported under “Audit Fees” above.
Tax Fees
There were no fees billed by principal accountants during the last two fiscal years for professional services rendered for tax compliance, tax advice, or tax planning. Accordingly, none of such services were approved pursuant to pre-approval procedures or permitted waivers thereof.
All Other Fees
There were no other non-audit-related fees billed to us by principal accountants in 2024 or 2023.
Pre-Approval Policies and Procedures
Engagement of accounting services by us is not made pursuant to any pre-approval policies and procedures. Rather, we believe that our accounting firm is independent because all of its engagements by us are approved by our Board of Directors prior to any such engagement. We do not have an Audit Committee. All fees listed above were pre-approved in accordance with this policy.
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