Company: BSFC
Filing Date: 2025-06-23
Form Type: 10-K
Source: 0001641172-25-015976
Chunk: 1239

Company: Blue Star Foods Corp.
Filing Date: 2025-06-23
Form: 10-K
Item: Item 4
Chunk 1239
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    Year
                                            ended December
                                            31, 2024  
    Year ended
                                                                                December 31,
                                                                                 2023 

    Audit fees (1) 
    $299,260  
    $221,800 
  
    Audit-related fees (2) 
     -  
     53,560 
  
    Tax fees (3) 
        
     - 
  
    All other fees (4) 
        
     - 
  
    Total fees 
    $299,260  
    $275,360 

    (1)
    
    Audit
    fees consist of fees incurred for professional services rendered for the audit of financial statements, for reviews of our interim
    consolidated financial statements included in our quarterly reports on Form 10-Q and for services that are normally provided in connection
    with statutory or regulatory filings or engagements.

    (2)
    
    Audit-related
    fees consist of fees billed for professional services that are reasonably related to the performance of the audit or review of our
    financial statements but are not reported under “Audit fees.”

    (3)
    
    Tax
    fees consist of fees billed for professional services relating to tax compliance, tax planning, and tax advice.

    (4)
    
    All
    other fees consist of fees billed for services not associated with audit or tax.

Audit
Committee’s Pre-Approval Practice

Prior
to our engagement of our independent auditor, such engagement was approved by our board of directors. The services provided under this
engagement may include audit services, audit-related services, tax services and other services. Pre-approval is generally provided for
up to one year and any pre-approval is detailed as to the particular service or category of services and is generally subject to a specific
budget. Pursuant our requirements, the independent auditors and management are required to report to our board of directors at least
quarterly regarding the extent of services provided by the independent auditors in accordance with this pre-approval, and the fees for
the services performed to date. Our board of directors may also pre-approve particular services on a case-by-case basis. All audit-related
fees, tax fees and other fees incurred by us were approved by our board of directors.

Pre-Approval
of Audit and Permissible Non-Audit Services

The
Company’s Audit Committee approves our audit and non-audit services. The auditors engaged for these services are required to provide