Company: BIAF
Filing Date: 2025-04-15
Form Type: PRE 14A
Source: 0001641172-25-004857
Chunk: 23

Company: bioAffinity Technologies, Inc.
Filing Date: 2025-04-15
Form: PRE 14A
Chunk 23
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ROWN, PC AS THE COMPANY’S INDEPENDENT REGISTERED PUBLIC

ACCOUNTING FIRM FOR THE FISCAL YEAR ENDING DECEMBER 31, 2025.</div>

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<div align='center'>INDEPENDENT REGISTERED PUBLIC ACCOUNTANT FEE INFORMATION</div>

The table below shows the aggregate fees for professional
services rendered by Withum to us as of and for the years ended December 31, 2024 and 2023:

|                       |     | For the Year Ended December 31, |    2024 |     |   |    2023 |
|:----------------------|:----|:--------------------------------|--------:|:----|:--|--------:|
| Audit Fees(1)         |     | $                               | 273,940 |     | $ | 346,760 |
| Audit-Related Fees(2) |     |                                 |  35,360 |     |   |  63,440 |
| Tax Fees              |     |                                 |       — |     |   |       — |
| All Other Fees(3)     |     |                                 |       — |     |   |       — |
| Total Fees            |     |                                 | 309,300 |     |   | 410,200 |

| (1) | “Audit                                                                                                                                                                            
 Fees” consist of fees billed for professional services rendered in connection with the audit of the Company’s consolidated                                                        
 financial statements, review of interim condensed consolidated financial statements included in the Company’s quarterly                                                           
 reports, reviews of registration statements and prospectuses, and services normally provided in connection with statutory                                                         
 and regulatory filings or engagements.                                                                                                                                            |
| (2) | “Audit-Related Fees” consist of fees generally related to accounting advice, and comfort letter and consent services performed in connection with the Company’s equity offerings. |
| (3) | “All Other Fees” consist of fees for all other services other than those reported above.                                                                                          |

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<div align='center'>PRE-APPROVAL POLICIES AND PROCEDURES OF THE AUDIT COMMITTEE</div>

The charter of the Audit Committee requires the Audit
Committee to pre-approve all audit and permitted non-audit and tax services that may be provided by the Company’s independent registered
public accounting firm and to establish policies and procedures for the Audit Committee’s pre-approval of permitted services by
the Company’s independent registered public accounting firm on an on-going basis