Company: JSDA
Filing Date: 2025-06-04
Form Type: DEF 14A
Source: 0001641172-25-013621
Chunk: 43

Company: JONES SODA CO.
Filing Date: 2025-06-04
Form: DEF 14A
Chunk 43
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ited financial statements with generally accepted accounting principles, relating to their judgments
as to the quality, not just the acceptability, of the Company’s accounting principles, and such other matters as are required to
be discussed with the Audit Committee under generally accepted auditing standards.

It is the responsibility of our management to
determine that our financial statements and disclosures are complete and accurate and in accordance with generally accepted accounting
principles. It is the responsibility of our independent registered public accounting firm to conduct the audit of our financial statements
and disclosures. In giving its recommendation to the Board that our audited financial statements for the year ended December 31, 2024
be included in the 2024 Annual Report, the Audit Committee has relied on: (1) management’s representation that such financial statements
have been prepared with integrity and objectivity and in conformity with generally accepted accounting principles in the United States;
and (2) the report of our independent registered public accounting firm with respect to such financial statements.

Accountant Fees and Services

The following table sets forth the aggregate fees
billed by our current independent accountants, Berkowitz Pollack Brant, for professional services rendered in the fiscal years ended December
31, 2024 and 2023.

|                        |     |   |    2024 |     |   |   2023 |
|:-----------------------|:----|:--|--------:|:----|:--|-------:|
| Audit Fees (1)         |     | $ | 215,000 |     | $ | 64,000 |
| Audit-Related Fees (2) |     |   |  80,000 |     |   |      — |
| Tax fees (3)           |     |   |       — |     |   |      — |
| All Other Fees (4)     |     |   |       — |     |   |      — |

| -27- |

The following table sets forth the aggregate fees
billed by our former independent accountants, Armanino LLP, for professional services rendered in the fiscal years ended December 31,
2024 and 2023.

|                        |     |   |    2024 |     |   |    2023 |
|:-----------------------|:----|:--|--------:|:----|:--|--------:|
| Audit Fees (1)         |     | $ |       — |     | $ | 163,138 |