Cycurion, Inc.

After the recent closing of the de-SPAC transaction, our Audit Committee will approve the annual audit engagement in advance. The Audit Committee also has established procedures to pre-approve all non-audit services provided by the Company’s independent registered public accounting firm. All non-audit services for the fiscal years ended December 31, 2024, and December 31, 2023 that are listed below were pre-approved by our audit committee for the pre-de-SPAC Cycurion, Inc. (now known as Cycurion Sub, Inc.) or by our predecessor’s audit committee.

Audit Fees: Audit fees include fees for the audit of the Corporation’s consolidated financial statements and interim reviews of the Corporation’s quarterly financial statements, comfort letters, consents and other services related to Securities and Exchange Commission matters.

Audit-Related Fees: Audit-related fees primarily include fees for certain audits of subsidiaries not required for purposes of the audit of our consolidated financial statements or for any other statutory or regulatory requirements, and consultations on various other accounting and reporting matters.

Tax Fees: This category consists of professional services rendered by our independent auditors for tax compliance.

*All Other Fees.*This category consists of fees for services other than the services described above.

The following fees were billed to us by our independent registered public accounting firm, WWC, P.C. for 2024 and 2023: