Company: VRCA
Filing Date: 2025-04-30
Form Type: DEFR14A
Source: 0001193125-25-105562
Chunk: 27

Company: Verrica Pharmaceuticals Inc.
Filing Date: 2025-04-30
Form: DEFR14A
Chunk 27
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 and 2023 by KPMG LLP, the Company’s independent registered public accounting firm.

|               |     | Years Ended December 31, |    2024 |     |   |    2023 |
|:--------------|:----|:-------------------------|--------:|:----|:--|--------:|
| Audit Fees(1) |     | $                        | 684,000 |     | $ | 475,019 |
| Tax Fees(2)   |     |                          |  89,861 |     |   | 126,151 |
| Total Fees    |     | $                        | 773,861 |     | $ | 601,170 |

| (1) | Audit fees for the fiscal years ended December 31, 2024 and 2023 include fees in connection with services rendered for the audit and quarterly review of our financial statements filed with the SEC on Form 10-K and 10-Q in addition to professional services related to financial procedures performed in connection with securities offerings. |

| (2) | Tax fees for the fiscal years ended December 31, 2024 and 2023 include fees in connection with federal and state tax compliance, analysis of R&D tax credits and sales tax compliance. |

There were no audit-related, tax or other fees for the years ended December 31, 2024 and 2023. Pre-ApprovalPolicies and Procedures The Audit Committee has adopted a policy and procedures for the pre-approvalof audit and non-auditservices rendered by the Company’s independent auditors, KPMG LLP. The Audit Committee generally pre-approvesspecified services in the defined categories of audit services, audit-related services and tax services up to specified amounts. Pre-approvalmay also be given as part of the Audit Committee’s approval of the scope of the engagement of the independent auditor or on an individual, explicit, case-by-casebasis before the independent auditor is engaged to provide each service. The pre-approvalof services may be delegated to one or more of the Audit Committee’s members, but the decision must be reported to the full Audit Committee at its next scheduled meeting. 19

All of the services of KPMG LLP for the years ended December 31, 2024 and 2023 described above were pre-approved in accordance with the Audit Committee Pre-Approval Policy.

<div align='center'>**THE BOARD OF DIRECTORS RECOMMENDS

A VOTE “FOR” PROPOSAL