Company: IPSC
Filing Date: 2025-04-22
Form Type: DEF 14A
Source: 0001104659-25-037419
Chunk: 27

Company: Century Therapeutics, Inc.
Filing Date: 2025-04-22
Form: DEF 14A
Chunk 27
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 and 2023.

| ​ | ​ | SERVICE            | ​ | ​ | ​ |  2024 ($) | ​ | ​ | ​ |  2023 ($) | ​ | ​ |
| ​ | ​ | Audit Fees         | ​ | ​ | ​ |   893,114 | ​ | ​ | ​ |   727,700 | ​ | ​ |
| ​ | ​ | Audit-Related Fees | ​ | ​ | ​ |    40,100 | ​ | ​ | ​ |         — | ​ | ​ |
| ​ | ​ | Tax Fees           | ​ | ​ | ​ |   247,700 | ​ | ​ | ​ |   276,140 | ​ | ​ |
| ​ | ​ | All Other Fees     | ​ | ​ | ​ |         — | ​ | ​ | ​ |         — | ​ | ​ |
| ​ | ​ | Total              | ​ | ​ | ​ | 1,180,914 | ​ | ​ | ​ | 1,003,840 | ​ | ​ |

“ Audit fees ” represents the aggregate fees for professional services rendered for the audit of our financial statements and the review of our quarterly financial statements on Form 10-Q that are customary under the standards of the Public Company Accounting Oversight Board (United States), or the PCAOB. Also included are the fees related to our Registration Statements on Form S-3 and Form S-8. “ Audit-related fees ” represents fees billed for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements, including services provided in connection with merger and acquisition audit services. “ Tax fees ” consists of fees related to tax compliance, tax planning and tax advice. AUDIT COMMITTEE PRE-APPROVAL POLICIES AND PROCEDURES The Audit Committee is responsible for appointing, retaining, setting compensation for, and evaluating and overseeing the work of the independent registered public accounting firm. The Audit Committee’s charter establishes a policy that all audit and permissible non-audit services provided by the independent registered public accounting firm will be pre-approved by the Audit Committee. All such audit and permissible non-audit services were pre-approved in accordance with this policy during the fiscal year ended December 31, 2024. These services may include audit services, audit-related services, tax services and other services. The Audit Committee considers whether the provision of each non-audit service is compatible with maintaining the independence of our independent registered public accounting firm. The responsibility to pre