Company: SMNR
Filing Date: 2025-04-02
Form Type: 10-K
Source: 0001213900-25-027319
Chunk: 1055

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-04-02
Form: 10-K
Item: Item 7
Chunk 1055
---
 or regulation and consultations concerning financial accounting and reporting standards. We did not
incur any audit-related services for the year ended December 31, 2024 and 2023.

Tax
Fees. Tax fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice. We did not
incur any services relating to tax compliance, tax planning and tax advice for the year ended December 31, 2024 and 2023.

All
Other Fees. All other fees consist of fees billed for all other services. We did not incur other services for the year ended December
31, 2024 and 2023.

Pre-Approval
Policy

The
audit committee is responsible for the pre-approval of audit and permitted non-audit services to be performed by the Company’s
independent auditor. The audit committee will, on an annual basis, consider and, if appropriate, approve the provision of audit and non-audit
services by the Company’s independent auditor. Thereafter, the audit committee will, as necessary, consider and, if appropriate,
approve the provision of additional audit and non-audit services by the Company’s independent auditor which are not encompassed
by the audit committee’s annual pre-approval and are not prohibited by law. The audit committee has approved all audit and permitted
non-audit services performed by its independent auditor, Marcum Asia CPAs LLP, for Fiscal 2024 and Marcum LLP, for Fiscal 2023.

33

PART
IV

Item
15. Exhibit and Financial Statement Schedules.

(a)The
following documents are filed as part of this report:

(1)Financial
Statements

(2)Financial
Statements Schedules

All
financial statement schedules are omitted because they are not applicable or the amounts are immaterial and not required, or the required
information is presented in the financial statements and notes herein.

(3)Exhibits

We
hereby file, furnish or incorporate by reference, as applicable, as part of this report the exhibits listed in the attached Exhibit Index.
Copies of such material can be obtained on the SEC website at www.sec.gov.

Item
16. Form 10-K Summary.

Not
applicable.

34

DENALI
CAPITAL ACQUISITION CORP.
INDEX TO FINANCIAL STATEMENTS

        Page  PART 1 - FINANCIAL INFORMATION                  Item 1. Consolidated Financial Statements