Company: JUPGF
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001493152-25-013292
Chunk: 134

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-15
Form: F-1
Chunk 134
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 31, 2023 and 2022. This firm billed the following fees to us for professional services related to such date and periods:

|                    |     |   |   2024 |     |     |   2023 |     |     |  2022 |
|:-------------------|:----|:--|-------:|:----|:----|-------:|:----|:----|------:|
| Audit Fees         |     | $ | 46,500 |     |     | 22,000 |     |     | 8,100 |
| Audit-Related Fees |     |   |      — |     |     |      — |     |     |     — |
| Tax Fees           |     |   |      — |     |     |      — |     |     |     — |
| All Other Fees     |     |   |      — |     |     |      — |     |     |     — |
| Total              |     | $ | 46,500 |     |     | 22,000 |     |     | 8,100 |

“Audit Fees” are the aggregate fees billed for the audit of our annual financial statements. This category also includes services that generally the independent accountant provides, such as consents and assistance with and review of documents filed with the SEC.

“Audit-Related Fees” are the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit and are not reported under Audit Fees. These fees include mainly accounting consultations regarding the accounting treatment of matters that occur in the regular course of business, implications of new accounting pronouncements and other accounting issues that occur from time to time.

“Tax Fees” are the aggregate fees billed for professional services rendered for tax compliance, tax advice, other than in connection with the audit. Tax compliance involves preparation of original and amended tax returns, tax planning and tax advice.

“All Other Fees” are the aggregate fees billed for products and services, other than the services reported on the preceding lines.

All of the audit and non-audit services to us were pre-approved by our Board of Directors.

Change in Registrant’s Certifying Accountant.

Dismissal of BF Borgers CPA PC (“Borgers”)

On May 9, 2024, our Board of Directors unanimously voted to dismiss BF Borgers CPA PC as our independent registered public accountant following the SEC’s order instituting settled administrative and cease-and-desist proceedings against Borgers and