Company: CDAQF
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001641172-25-000421
Chunk: 912

Company: Compass Digital Acquisition Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 5
Chunk 912
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 fees, as well as attendance at Audit Committee meetings.

Audit-Related
Fees

Audit-related
fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our
financial statements and are not reported under “Audit Fees.” These services include attest services that are not required
by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay Withum or Marcum for
any audit-related fees for the years ended December 31, 2024 and 2023.

Tax
Fees

Tax
fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice. We paid Withum $4,160
and $4,160 for tax services, planning or advice for the years ended December 31, 2024 and 2023, respectively. We did not pay Marcum
for tax services, planning or advice for the years ended December 31, 2024 and 2023.

All
Other Fees

All
other fees consist of fees billed for all other services. We did not pay Withum or Marcum for any other services for the years ended
December 31, 2024 and 2023.

Pre-Approval
Policy

Our
Audit Committee was formed upon the consummation of our Initial Public Offering. As a result, any such services rendered prior to the
formation of our Audit Committee in 2021 were approved by our Board of Directors. Since the formation of our Audit Committee, and on
a going-forward basis, the Audit Committee has and will pre-approve all auditing services and permitted non-audit services performed
and to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions for non-audit
services described in the Exchange Act which are approved by the Audit Committee prior to the completion of the audit).

55

PART
IV

    Item
    15.
    Exhibit
    and Financial Statement Schedules.

    (a)
    The
    following documents are filed as part of this Report:

    (1)
    Financial
Statements

    Page
  
    Report of Independent Registered Public Accounting Firm (PCAOB ID #100, WithumSmith+Brown, PC)
     
    F-2
  
    Financial Statements:

    Balance Sheets as of December 31, 2024 and 2023
     
    F-3
  
    Statements of Operations for the