Company: KITTW
Filing Date: 2025-04-18
Form Type: PRE 14A
Source: 0001849820-25-000115
Chunk: 23

Company: Nauticus Robotics, Inc.
Filing Date: 2025-04-18
Form: PRE 14A
Chunk 23
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 reviews the performance of our independent registered public accounting firm and the fees charged for their services. Based upon the Audit Committee’s analysis of this information, the Audit Committee will determine which registered independent public accounting firm to engage to perform our annual audit each year.

Whitley Penn billed the Company and its subsidiaries fees as set forth in the table below for (i) the audit of the Company’s 2024 and 2023 annual financial statements, (ii) the reviews for the first, second and third quarter 2024 and 2023 quarterly financial statements and review of other documents filed with the SEC, and (iii) other work performed by Whitley Penn. The Audit Committee reviews and pre-approves both audit and all permissible non-audit services provided by our independent registered public accounting firm, and, accordingly, all services and fees in the 2023 and 2024 fiscal years were pre-approved by the Audit Committee.

|                    |     |  Fiscal year ended December 31, 2024 |     |  Fiscal year ended December 31, 2023 |
|:-------------------|:----|-------------------------------------:|:----|-------------------------------------:|
| Audit Fees         |     |                        $     699,713 |     |                        $     736,043 |
| Audit-Related Fees |     |                        $     140,544 |     |                        $     178,948 |
| Tax Fees           |     | $                                  — |     | $                                  — |
| All Other Fees     |     | $                                  — |     |                       $      432,623 |
| Total              |     |                        $     840,257 |     |                    $       1,168,666 |

Fees included in “audit fees” in the table above are fees associated with the annual audit, including reviews of the Company’s 10-Q filings. Representatives of Whitley Penn are expected to be at the Meeting with the opportunity to make a statement if they desire, and to take questions from shareholders.

#### Audit Committee Report
Whitley Penn provided the Audit Committee with the written disclosures and the letter required by applicable requirements of the PCAOB regarding the auditors’ communications with the Audit Committee concerning independence. The Audit Committee also discussed with the auditors any relationships that may impact the independence of the auditors. The Audit Committee reviewed and discussed with the independent auditors all matters required to be discussed by Standards of the PCAOB and the SEC, including those described in Auditing