Polomar Health Services, Inc.

Audit and Tax Fees

The Board has selected the independent accounting firm of GreenGrowth CPAs, to audit the accounts of the Company for the year ending December 31, 2024.

The Board received the following information concerning the fees of the independent accountants for the years ended December 31, 2023, and 2024, has considered whether the provision of these services is compatible with independence of the independent accountants, and concluded that it is:

Audit and tax fees include administrative overhead charges and reimbursement for out-of-pocket expenses.

Pre-Approval Policies and Procedures

The Audit Committee has not yet adopted policies and procedures for pre-approving all services (audit and non-audit) performed by our independent auditors. However, the Board expects that the Audit Committee, will do so and in accordance with any such planned policies and procedures, the Audit Committee will be required to pre-approve all audit and non-audit services to be performed by the independent auditors in order to assure that the provision of such services is in accordance with the rules and regulations of the SEC and does not impair the auditors’ independence. Under any such planned policy, pre-approval would generally be provided up to one year and any pre-approval would be detailed as to the particular service or category of services and would be subject to a specific budget. In addition, the Audit Committee may pre-approve additional services on a case-by-case basis.