CareView Communications Inc

Audit Fees. The aggregate amount expected to be billed for professional services rendered by Rosenberg Rich Baker Berman & Co. / RRBB for the 2023 quarterly reviews and the annual audit for the year ended December 31, 2023 was approximately $150,000. For the 2022 quarterly reviews and annual audit we were billed $288,614. BDO USA, LLP (“BDO”) reviewed the periods ended March 31, 2022, June 30, 2022 and consented to the annual audit for $111,979. RRBB reviewed the period ended September 30, 2022 and rendered the annual audit for the year ended December 31, 2022 for $176,635.

Tax Fees. The aggregate amount expected to be billed for tax return preparation for the year ended December 31, 2023 rendered by Bass Tax Group is approximately $25,000. RRBB and Bass Tax Group billed us $32,175 for tax return preparation for the year ended December 31, 2022.

The Audit Committee of our Board of Directors adopted a policy requiring that it pre-approve all fees paid to our independent registered public accounting firm, regardless of the type of service. All non-audit services were reviewed with the Audit Committee, which concluded that the provision of such services by RRBB were compatible with the maintenance of that firm’s independence in the conduct of its auditing functions.