Company: PED
Filing Date: 2025-10-29
Form Type: 10-K/A
Source: 0001654954-25-012328
Chunk: 216

Company: PEDEVCO CORP
Filing Date: 2025-10-29
Form: 10-K/A
Chunk 216
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SE American rules governing members of boards of directors and as defined under Rule 10A-3 of the Exchange Act.

Furthermore, the Board has determined that each of the members of our Audit Committee, Compensation Committee, and Nominating and Corporate Governance Committee is independent within the meaning of NYSE American director independence standards applicable to members of such committees, as currently in effect.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.

Our independent public accounting firm is Marcum LLP, Houston, Texas, PCAOB Auditor ID 688.

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The following table presents fees for professional audit services performed by Marcum LLP for the audit of our annual financial statements for the years ended December 31, 2024 and 2023 (in thousands).

|                        |     |   | 2024 |     |   | 2023 |
|:-----------------------|:----|:--|-----:|:----|:--|-----:|
| Audit Fees (1)         |     | $ |  236 |     | $ |  239 |
| Audit-Related Fees (2) |     |   |    - |     |   |    - |
| Tax Fees (3)           |     |   |   53 |     |   |   53 |
| All Other Fees (4)     |     |   |   72 |     |   |   48 |
| Total                  |     | $ |  361 |     | $ |  340 |

| (1) | Audit fees include professional services rendered for (1) the audit of our annual financial statements for the fiscal years ended December 31, 2024 and 2023 and (ii) the reviews of the financial statements included in our quarterly reports on Form 10-Q for such years. |

| (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 consolidated financial statements but are not reported under “Audit fees.” |

| (3) | Tax fees include professional services relating to preparation of the annual tax return. |

| (4) | Other fees include professional services for review of various filings and issuance of consents. |

Pre-Approval Policies

It is the policy of our Board of Directors that all services to be provided by our independent registered public accounting firm, including audit services and permitted audit-related and non-audit services, must be pre-approved by our Board of Directors.