Aclarion Inc
For the period ended Dec 31, 2023. Filed Mar 28, 2024.
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FY2023 · Filed Mar 28, 2024
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Item 14. Principal Accountant Fees and Services
| Item 14. | Principal Accountant Fees and Services |
|---|
The firm of Daszkal Bolton LLP, independent registered public accounting firm, was selected by the audit committee as auditors for Aclarion for the fiscal years ending December 31, 2021 and December 31, 2022. Daszkal Bolton LLP has served as the independent registered public accounting firm for the Company since 2021.
The audit committee is solely responsible for selecting Aclarion’s independent registered public accounting firm and appointed Daszkal Bolton LLP as auditors for Aclarion for the fiscal year ending December 31, 2022. Stockholder approval is not required to appoint Daszkal Bolton LLP as Aclarion’s independent registered public accounting firm.
On March 8, 2023, we were notified that Daszkal Bolton LLP had completed a business combination agreement with CohnReznick LLP. As a result of this transaction, Daszkal Bolton LLP resigned its engagement with the Company. On May 15, 2023, upon the approval of the audit committee, the Company engaged CohnReznick LLP as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023 and for the 2023 interim periods.
Subsequently, the audit committee, after consultation with the Company’s management and CohnReznick LLP, concluded that the Company’s previously issued audited financial statements for the year ended December 31, 2022 would be restated and re-audited by Cohn Reznick LLP.
On July 10, 2023, the Audit Committee of Aclarion, Inc. (the “Company”) was notified by CohnReznick LLP (“CohnReznick”), the Company’s independent registered public accounting firm, of its decision to resign as the independent registered public accounting firm of the Company effective upon the filing of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2023. CohnReznick remained engaged by the Company to complete its review of the Company’s interim financial statements for the quarter ended June 30, 2023.
On August 29, 2023, upon the approval of the Audit Committee, the Company engaged Haynie & Company as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023 and interim periods.
Independent Registered Public Accounting Firm Fees
The table below presents fees for professional audit and other services rendered by Daszkal Bolton LLP for the fiscal years 2023 and 2022:
| 2023 | 2022 | |
|---|---|---|
| Audit fees(1) | $– | $127,886 |
| Tax fees | – | – |
| All other fees | – | – |
| Total fees | $– | $127,886 |
The table below presents fees for professional audit and other services rendered by CohnReznick LLP for the fiscal years 2023 and 2022:
| 2023 | 2022 | |
|---|---|---|
| Audit fees(1) | $113,305 | $30,000 |
| Tax fees | – | – |
| All other fees | – | – |
| Total fees | $113,305 | $30,000 |
The table below presents fees for professional audit and other services rendered by Haynie & Company for the fiscal years 2023 and 2022:
| 2023 | 2022 | |
|---|---|---|
| Audit fees(1) | $82,768 | $– |
| Tax fees | – | – |
| All other fees | – | – |
| Total fees | $82,768 | $– |
| (1) | Audit fees consist of fees for the audit of our annual financial statements and the review of our interim financial statements. Audit fees also include the services that an independent auditor would customarily provide in connection with statutory requirements, regulatory filings, and similar engagements for the fiscal year, such as comfort letters, attest services, consents, and assistance with review of documents filed with the SEC. |
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.
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