Company: BFRG
Filing Date: 2025-03-14
Form Type: 10-K
Source: 0001493152-25-010367
Chunk: 1164

Company: BullFrog AI Holdings, Inc.
Filing Date: 2025-03-14
Form: 10-K
Item: Item 11
Chunk 1164
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 committee, or other
independent body of our Board of Directors, must consider, in light of known circumstances, whether the transaction is in, or is not
inconsistent with, our best interests and those of our stockholders, as our audit committee, or other independent body of our Board of
Directors, determines in the good faith exercise of its discretion.

ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES

The
following table summarizes the fees billed by M&K CPAs for the fiscal years ended December 31, 2024 and 2023, inclusive of out-of-pocket
expenses.

Pre-Approval
Policy

Our
audit committee was formed upon the consummation of our initial public offering. As a result, the audit committee did not pre-approve
all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board
of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve
all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject
to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to
the completion of the audit).

    Year Ended December 31, 
  
    Fee Category 
    2024  
    2023 
  
    Audit fees(1) 
    $44,725  
    $35,200 
  
    Audit-related fees(2) 
     26,820  
     36,550 
  
    Tax fees(3) 
     -  
     - 
  
    All other
    fees(4) 
     -  
     - 
  
    Total fees 
    $71,545  
    $71,750 

    (1)
    Audit fees consist of fees
    for professional services rendered in connection with the annual audit of our consolidated financial statements, the review of our
    quarterly condensed consolidated financial statements and consultations on accounting matters directly related to the audit.
  
    (2)
    Audit-related fees consist
    of fees for professional services rendered in connection with submissions of Registration Statements on Form S-1 or Form S-3 for
    our initial public offering and subsequent financings.
  
    (3)
    Tax fees consist of fees
    for professional services