CXApp Inc.

WithumSmith+Brown, PC (“Withum”) acts as our independent registered public accounting firm. Withum acted as the independent registered public accounting firm for the year ended December 31, 2025 and for the year ended December 31, 2024.

Audit Fees. For the year ended December 31, 2025 and for the year ended December 31, 2024, fees were approximately $501,495 and $319,000, respectively, for the services Withum performed in connection with the audits of our annual financial statements in our Annual Reports on Form 10-K and for reviews of the quarterly financial statements included in the Company’s Quarterly Reports on Form 10 Q.

*Audit-Related Fees.*For the year ended December 31, 2025 and the year ended December 31, 2024, our independent registered public accounting firms did not render audit-related services.

Tax Fees. For the year ended December 31, 2025 and for the year ended December 31, 2024, fees for our independent registered public accounting firm, Withum, were approximately $31,500 and $38,000 respectively, for preparation of the Company’s federal and state tax returns.

All Other Fees. For the year ended December 31, 2025 and for the year ended December 31, 2024, fees for our independent registered public accounting firm, Withum, were approximately $59,000 and $34,000, respectively. for the services performed by Withum related to our Form S-1, Form S-3 and Form S-8 filings.

Pre-Approval Policy

Consistent with SEC policies regarding auditor independence and the Audit Committee’s charter, the Audit Committee has responsibility for engaging, setting compensation for and reviewing the performance of the independent registered public accounting firm. In exercising this responsibility, the Audit Committee pre-approves all audit and permitted non-audit services provided by any independent registered public accounting firm prior to each engagement.