Company: STAA
Filing Date: 2025-04-24
Form Type: DEF 14A
Source: 0000950170-25-058174
Chunk: 64

Company: STAAR SURGICAL CO
Filing Date: 2025-04-24
Form: DEF 14A
Chunk 64
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 the Board concluded that Mr. Jiang was no longer independent under applicable SEC and Nasdaq rules, and he stepped down from the Committee.

| 2025 Proxy Statement | – 52 – |

PROPOSAL NO. 2 RATIFICATION OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors, on the recommendation of the Audit Committee, has approved the selection of BDO USA, P.C. to serve as our independent registered public accounting firm for the fiscal year ending January 2, 2026. Although this appointment is not required to be submitted to a vote of the shareholders, the Audit Committee believes it is appropriate as a matter of good corporate governance to request that the shareholders ratify the appointment. If the shareholders do not ratify the appointment, which requires the affirmative vote of the holders of a majority of the voting power of the shares of the common stock present in person or by proxy, and entitled to vote on such proposal, the Board of Directors will consider the selection of another independent registered public accounting firm, but may still appoint BDO USA, P.C. if it determines that doing so is in the best interests of the Company and its shareholders. Even if shareholders ratify the appointment, the Board of Directors may exercise its discretion to select another firm if doing so is in the best interests of the Company and its shareholders. Representatives of BDO USA, P.C., which served as the independent registered public accounting firm for STAAR for fiscal year 2024, have been invited to attend the Annual Meeting. STAAR expects representatives of BDO to be available at the Annual Meeting, where they will have the opportunity to make a statement if they desire to do so and will be available to respond to appropriate questions. Principal Accountant Fees and Services The following table summarizes the aggregate fees for professional services provided by BDO USA, P.C. related to fiscal year 2024 and fiscal year 2023, all of which the Audit Committee pre-approved:

|                       |     |   |      2024 |     |   |      2023 |
|:----------------------|:----|:--|----------:|:----|:--|----------:|
| Audit Fees(1)         |     | $ | 1,857,816 |     | $ | 1,798,514 |
| Audit-Related Fees(2) |     |   |    25,000 |     |   |         — |
| Tax Fees              |     |   |         — |