CEL SCI CORP

BDO USA, P.C. served as CEL-SCI’s independent registered public accountant for the two years ended September 30, 2025. The following table shows the aggregate fees billed to CEL-SCI for these years by BDO USA, P.C.:

Audit fees represent amounts billed for professional services rendered for the audit of CEL-SCI’s annual financial statements and the reviews of the financial statements included in CEL-SCI’s 10-Q reports for the fiscal year and all regulatory filings.

Before BDO USA, P.C. was engaged by CEL-SCI to render audit or non-audit services, the engagement was approved by CEL-SCI’s audit committee. CEL-SCI’s Board of Directors is of the opinion that the audit fees charged by BDO USA, P.C. are consistent with BDO USA, P.C. maintaining its independence from CEL-SCI.

Pre-Approval Policies and Procedures

The Audit Committee is responsible for the appointment, compensation, and oversight of the work of the Company’s independent registered public accounting firm. In accordance with the requirements of the Sarbanes-Oxley Act and applicable SEC rules, the Audit Committee has established policies and procedures for the pre-approval of all audit and permissible non-audit services provided by the independent auditor.

Under these policies and procedures, proposed services must be submitted to the Audit Committee for consideration and specific pre-approval. The Chairman of the Audit Committee or determined delegate shall have the authority to give verbal or written pre-approval or approval to the Company’s independent auditors with respect to all audit and non-audit related services that the Auditors provide to the Company before the engagement begins, unless applicable rules and regulations allow otherwise.

The Audit Committee also considers whether the provision of non-audit services is compatible with maintaining the auditor’s independence. All audit and non-audit services performed by the independent auditor in fiscal year 2025 were pre-approved by the Audit Committee in accordance with these policies and procedures.

In accordance with SEC rules, the Audit Committee may approve certain de minimis non-audit services after the fact, provided such services meet the applicable requirements.