Company: RILYN
Filing Date: 2025-10-22
Form Type: DEF 14A
Source: 0001213900-25-101228
Chunk: 20

Company: B. Riley Financial, Inc.
Filing Date: 2025-10-22
Form: DEF 14A
Chunk 20
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 31, 2024 and December 31, 2023 and the subsequent interim period through September,8, 2025, neither the Company nor anyone acting on behalf of the Company has consulted with BDO regarding (i) the application of accounting principles to a specific 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 that BDO concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S -K, or (iii) any “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S -K. 10

Audit and All Other Fees The following table sets forth the aggregate fees for services provided to us by our former auditors, Marcum LLP (“Marcum”) for the fiscal years ended December 31, 2024 and 2023:

|                       |     | Fiscal 2024 |            |     | Fiscal 2023 |           |
|:----------------------|:----|:------------|-----------:|:----|:------------|----------:|
| Audit Fees(1)         |     | $           | 10,501,500 |     | $           | 8,678,220 |
| Audit-Related Fees(2) |     |             |  1,278,400 |     |             |         — |
| Tax Fees              |     |             |          — |     |             |         — |
| All Other Fees        |     |             |          — |     |             |         — |
| TOTAL                 |     | $           | 11,779,900 |     | $           | 8,678,220 |

____________ (1)Audit Fees consist of audit and various attest services performed by Marcum and include the following for the years ended December 31, 2024 and 2023: (a) reviews of our financial statements for the quarterly periods ended March 31, June 30, and September 30, and (b) the audit of our financial statements for the year ended December 31. (2)Audit -Relatedfees in connection with SEC investigation. Audit Committee Pre-Approval Policy As a matter of policy, all audit