Company: SIDU
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001742
Chunk: 919

Company: Sidus Space Inc.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 7
Chunk 919
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 the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing
Remedial Sanctions and a Cease-and-Desist Order, dated May 3, 2024, as noted in the Company’s May 3, 2024 Form 8K filed with the
SEC.

Audit-Related
Fees: Fees for audit-related services were $168,500 and $9,000 for the years ended December 31, 2024 and 2023. These are fees for
assurance and related services performed by the principal auditor that are reasonably related to the performance of the audit or review
of our financial statements. These services include attestations by the principal auditor that are not required by statute or regulation
and consulting on financial accounting/reporting standards.

Tax
Fees: No fees for tax services were paid for the years ended December 31, 2024 and 2023. These are fees for professional services
performed by the principal auditor with respect to tax compliance, tax planning, tax consultation, returns preparation and review of
returns. The review of tax returns includes the Company and its consolidated subsidiaries.

All
Other Fees: No all other fees were paid for the years ended December 31, 2024 and 2023. These are fees billed by the auditor for
products and services not included in the foregoing categories.

69

Pre-Approval
Policies and Procedures

In
accordance with the Sarbanes-Oxley Act, our audit committee charter requires the audit committee to pre-approve all audit and permitted
non-audit services provided by our independent registered public accounting firm, including the review and approval in advance of our
independent registered public accounting firm’s annual engagement letter and the proposed fees contained therein. The audit committee
has the ability to delegate the authority to pre-approve non-audit services to one or more designated members of the audit committee.
If such authority is delegated, such delegated members of the audit committee must report to the full audit committee at the next audit
committee meeting all items pre-approved by such delegated members. In the fiscal years ended December 31, 2023 and 2022 all of the services
performed by our independent registered public accounting firm were pre-approved by the audit committee.

PART
IV

ITEM
15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

    (a)
    The