Aclarion, Inc.
For the period ended Dec 31, 2024. Filed Apr 9, 2025.
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FY2024 · Filed Apr 9, 2025
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Item 14. Principal Accountant Fees and Services
| Item 14. | Principal Accountant Fees and Services |
|---|
The audit committee is solely responsible for selecting Aclarion’s independent registered public accounting firm and appointed Haynie & Company as auditors for Aclarion for the fiscal years ending December 31, 2024 and 2023. Stockholder approval is not required to appoint Haynie & Company as Aclarion’s independent registered public accounting firm.
Prior to the selection of Haynie & Company, the Company engaged CohnReznick LLP as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023 and for the 2023 interim periods.
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 CohnReznick LLP for the fiscal years 2024 and 2023:
| 2024 | 2023 | |
|---|---|---|
| Audit fees(1) | $– | $89,500 |
| Tax fees | – | – |
| All other fees(2) | 252,780 | 23,805 |
| Total fees | $252,780 | $113,305 |
The table below presents fees for professional audit and other services rendered by Haynie & Company for the fiscal years 2024 and 2023:
| 2024 | 2023 | |
|---|---|---|
| Audit fees(1) | $59,172 | $81,768 |
| Tax fees | 7,500 | – |
| All other fees(2) | 76,700 | 1,000 |
| Total fees | $143,372 | $82,768 |
| (1) | Audit fees consist of fees for the audit of our annual financial statements and the review of our interim financial statements. |
| (2) | “All other fees” includes 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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