Serve Robotics Inc DE

The Company's Board engaged dbbmckennon (“dbbmckennon”) as the independent registered public accounting firm to audit the Company’s financial statements for the fiscal years ending December 31, 2024 and 2023. Set below are aggregate fees billed by dbbmckennon for professional services rendered for the years ended December 31, 2024 and 2023.

(1)Audit fees consist of fees billed for professional services rendered by our independent registered public accounting firm for the audit of our annual consolidated financial statements and review of our interim consolidated financial statements or services that are normally provided by our independent registered public accounting firm in connection with statutory and regulatory filings or engagements. The fees for the audit services billed and to be billed dbbmckennon for the years ended December 31, 2024 and 2023 amounted to $302,928 and $144,507, respectively.

(2)Audit-related fees consist of fees billed for professional services rendered to provide consent for incorporation by reference of audit reports in certain registration statements and other forms filed with the SEC. here were no fees billed by dbbmckennon for audit-related services for the years ended December 31, 2024 and 2023.

(3)Tax fees consist of fees billed for professional services rendered by our independent registered public accounting firm for tax compliance, tax advice, and tax planning. There were no fees billed by dbbmckennon for tax services for the years ended December 31, 2024 and 2023.

(4)All other fees consist of fees billed for all other services. There were no fees billed by dbbmckennon for other products and services for the years ended December 31, 2024 and 2023.

Audit Committee’s Pre-Approval Policy and Procedures

Under the Audit Committee’s charter, the Audit Committee is required to pre-approve all audit and permitted non-audit services performed by our independent registered public accountants to ensure that the provision of such services does not impair the public accountants’ independence. All audit and audit-related fees billed by dbbmckennon were approved by the Audit Committee in accordance with SEC requirements.