LIGHTPATH TECHNOLOGIES INC
For the period ended Jun 30, 2024. Filed Sep 19, 2024.
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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2024 · Filed Sep 19, 2024
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Item 14. Principal Accountant Fees and Services
The following table presents fees paid or to be paid for professional audit services rendered by MSL for the audit of our annual financial statements during the years ended June 30, 2024 and 2023, review of financial statements included in our quarterly reports during the years ended June 30, 2024 and 2023, and fees billed for other services rendered:
| Fiscal Year 2024 | Fiscal Year 2023 | |
|---|---|---|
| Audit Fees (1) | $185,200 | $177,850 |
| Tax Fees (2) | - | 28,000 |
| All Other Fees (3) | 19,900 | 25,910 |
| Total All Fees (4) | $205,100 | $231,760 |
| (1) | Audit Fees consisted of fees billed for professional services rendered for the audit of our annual financial statements and review of the interim financial statements included in quarterly reports, and review of other documents filed with the SEC within those fiscal years. |
| (2) | Tax fees consisted of fees billed for professional services rendered for the preparation and filing of our annual tax returns for fiscal year 2022. We did not engage MSL to prepare and file our annual tax returns for fiscal year 2023. |
| (3) | All other fees for fiscal year 2024 primarily consist of fees billed for professional services related to the at-the-market equity program. All Other Fees for fiscal year 2023 consist of fees billed for professional services related to the Prospectus filed on January 12, 2023, and due diligence procedures in connection with an acquisition. |
| (4) | There were no audit-related fees during fiscal year 2024 or fiscal year 2023. |
The Audit Committee has adopted policies and procedures to oversee the external audit process including engagement letters, estimated fees and solely pre-approving all permitted audit and non-audit work performed by MSL, as applicable.** **The Audit Committee has pre-approved all fees for audit, audit-related and non-audit work performed.
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