Company: VUZI
Filing Date: 2025-04-18
Form Type: PRE 14A
Source: 0001104659-25-036288
Chunk: 22

Company: Vuzix Corp
Filing Date: 2025-04-18
Form: PRE 14A
Chunk 22
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 of Directors, and management of the Company to be qualified. The stockholders are being asked to ratify the Audit Committee’s appointment of Freed Maxick P.C. for the year ending December 31, 2025. If the stockholders fail to ratify this appointment, the Audit Committee may, but will not be required to, reconsider whether to retain that firm. If the appointment is ratified, the Audit Committee in its discretion may direct the appointment of a different accounting firm at any time during the year if it determines that such a change would be in the best interests of the Company and its stockholders. A representative of Freed Maxick, CPAs, P.C. will be present at the Annual Meeting and will be given the opportunity to make a statement if he or she so desires and will be available to respond to appropriate questions. Fees Paid to Freed Maxick CPA s, P.C. The following table shows the fees that were billed by Freed Maxick P.C. to the Company for professional services rendered in 2024 and 2023.

|                              |     |   |    2024 |     |   |    2023 |
|:-----------------------------|:----|:--|--------:|:----|:--|--------:|
| Audit Fees (1)               |     | $ | 354,600 |     | $ | 562,250 |
| Tax Fees (2)                 |     |   |  65,485 |     |   |  57,450 |
| All Other Fees               |     |   |       — |     |   |       — |
| Total Freed Maxick P.C. Fees |     | $ | 420,085 |     | $ | 619,700 |

(1) Audit fees primarily represent amounts billed for the audit of our annual consolidated financial statements for such respective fiscal year, quarterly reviews of our consolidated financial statements, comfort letters related to our ATM offering, and SEC registration statements. (2) Professional services billed for tax compliance and planning. Pre-Approval of Fees by Audit Committee In accordance with applicable laws, rules and regulations, our Audit Committee charter and pre-approval policies established by the Audit Committee require that the Audit Committee review and approve in advance all audit and permitted non-audit services provided to us by our independent registered public accounting firm. The services performed by, and the fees to be paid to, Freed Maxick P.C. in 2024 and 2023 were approved by the Audit Committee. Independence