Company: JSDA
Filing Date: 2025-06-04
Form Type: DEF 14A
Source: 0001641172-25-013621
Chunk: 46

Company: JONES SODA CO.
Filing Date: 2025-06-04
Form: DEF 14A
Chunk 46
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 or
oral advice that was an important factor in reaching a decision on any accounting, auditing or financial reporting issue; or (b) any matter
that was the subject of a disagreement or a reportable event as defined in Items 304(a)(1)(iv) and (v), respectively, of Regulation S-K.

Board Recommendation

THE BOARD RECOMMENDS A VOTE“FOR”
THE RATIFICATION OF THE APPOINTMENT OF BERKOWITZ POLLACK BRANT ADVISORS + CPAS AS THE COMPANY’S INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR THE FISCAL YEAR ENDING DECEMBER 31, 2025.

<div align='center'>AUDIT COMMITTEE REPORT</div>

The Audit Committee of our Board of Directors
serves as the representative of the Board of Directors for general oversight of our financial accounting and reporting process, system
of internal control, audit process, and process for monitoring compliance with laws and regulations. Management has primary responsibility
for preparing our financial statements, our internal controls and our financial reporting process. Our independent registered public accounting
firm (our “independent accountants”), Berkowitz Pollack Brant, was engaged on July 14, 2023 and is responsible for performing
an independent audit of our consolidated financial statements, in accordance with the standards of the Public Company Accounting Oversight
Board (the “PCAOB”) and issuing their report.

In this context, the Audit Committee has reviewed
and discussed the audited consolidated financial statements for fiscal year 2024 with management and the independent accountants. The
Audit Committee discussed with the independent accountants the matters required to be discussed by the applicable requirements of the
PCAOB and the SEC.

The Audit Committee has received the written disclosures
and the letter from the independent accountants required by applicable requirements of the PCAOB regarding the independent accountants’
communications with the Audit Committee concerning independence, and the Audit Committee discussed with the independent accountants the
independent accountants’ independence.

Based upon the Audit Committee’s review
and discussions referred to above, the Audit Committee recommended to the Board of Directors that the audited consolidated financial statements
be included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2024 for filing with the Securities and Exchange
Commission.

<div align='center'>Audit Committee of the Board of Directors

Ronald Dissinger, Chair

Clive Sirkin

Gregg Reichman</div>

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