Company: CDT
Filing Date: 2025-07-08
Form Type: DEF 14A
Source: 0001641172-25-018242
Chunk: 49

Company: CDT Equity Inc.
Filing Date: 2025-07-08
Form: DEF 14A
Chunk 49
---
 either (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company by CBIZ CPAs that CBIZ CPAs concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (b) any matter that was the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event as set forth in Item 304(a)(1)(iv) of Regulation S-K.

The Company provided Marcum with a copy of its Current Report on Form 8-K prior to its filing with the SEC on April 25, 2025, and requested that Marcum furnish the Company with a letter addressed to the SEC stating whether it agrees with the above statements made by the Company in response to Item 304(a) of Regulation S-K and, if it does not agree, the respects in which it does not agree. A copy of Marcum’s letter, dated April 24, 2025, is filed as Exhibit 16.1 (which is incorporated by reference herein) to our Current Report on Form 8-K filed April 25, 2025.

Audit Fees, Audit-Related Fees, Tax Fees and All Other Fees

The following is a summary of fees paid or to be paid to Marcum LLP for services rendered.

|                       |     |   |        Fiscal Year 
 Ended December 31, 
               2024 |     |   |        Fiscal Year 
 Ended December 31, 
               2023 |
|:----------------------|:----|:--|-------------------:|:----|:--|-------------------:|
| Audit Fees(1)         |     | $ |            341,200 |     | $ |            440,200 |
| Audit-Related Fees(2) |     | $ |            120,170 |     | $ |            118,525 |
| Tax Fees(3)           |     |   |             83,405 |     |   |                  - |
| All Other Fees(4)     |     |   |                  - |     |   |                  - |
| Total                 |     | $ |            544,775 |     | $ |            558,725 |

(