BayFirst Financial Corp.

The Independent Registered Public Accounting Firm is Forvis Mazars, LLP (PCAOB Firm ID No.686)(“Forvis Mazars”)located in Tampa, Florida. The following table includes the audit and non-audit fees billed to the Company by Forvis Mazarsfor the fiscal years ended December 31, 2025 and December 31, 2024 for the purposes of considering whether such fees are compatible with maintaining the auditor’s independence, and concluded that such fees did not impair Forvis Mazars’ independence. The policy of the Audit and Risk Management Committee is to pre-approve all audit and non-audit services performed by Forvis Mazars before the services are performed, including all of the services described below. The Audit and Risk Management Committee has pre-approved all of the services provided by Forvis Mazars in accordance with the policies and procedures described above.

(1)Audit fees pertain to professional services rendered for the audit of our annual financial statements included in our Annual Report on Form 10-K, reviews of interim financial statements that were included in various registration statements during 2025 and 2024, services that are typically provided in connection with statutory and regulatory filings or engagements for those years, the issuance of consent letters for relevant SEC filings, and the filing of our Registration Statements on Form S-1 and Form S-8.

(2) Audit-related fees consist of only employee benefit plan audits.

(3)Tax compliance fees consist only of federal and state tax return filing fees and other tax related issues.