Unusual Machines Inc

BF Borgers, CPA, PC audited our financial statements for the fiscal year ended December 31, 2023, in addition to the stand alone financial statement audits for Fat Shark and Rotor Riot in connection with our IPO.

Independent Registered Public Accounting Firm Fees

The following is a summary and description of fees incurred by BF Borgers, CPA, PC for the fiscal year ended December 31, 2023 and 2022.

(1) Audit fees consist of fees for the audit of our annual financial statements and the quarterly reviews of our interim financial statements in connection with our IPO, in addition, it consists of the stand alone audits related to Fat Shark and Rotor Riot annual financial statements and the stand alone quarterly reviews of Fat Shark and Rotor Riot financial statements in connection with our IPO. We expect these fees to be reduced now that we have consummated our IPO and will provide consolidated annual financial statement audits and quarterly interim reviews.

Audit Committee Pre-approval Policy and Procedures

Our audit committee has adopted policies and procedures relating to the approval of all audit and non-audit services that are to be performed by our independent registered public accounting firm. This policy provides that we will not engage our independent registered public accounting firm to render audit or non-audit services unless the service is specifically approved in advance by our audit committee or the engagement is entered into pursuant to the pre-approval procedure described below.

From time to time, our audit committee may pre-approve specified types of services that are expected to be provided to us by our independent registered public accounting firm during the next 12 months. Any such pre-approval details the particular service or type of services to be provided and is also generally subject to a maximum dollar amount.