Company: CPSS
Filing Date: 2025-10-28
Form Type: DEF 14A
Source: 0001683168-25-007815
Chunk: 13

Company: CONSUMER PORTFOLIO SERVICES, INC.
Filing Date: 2025-10-28
Form: DEF 14A
Chunk 13
---
2023 |     |   |      2024 |
|:-----------------------|:-------------------------|:--|----------:|:----|:--|----------:|
| Audit Fees (1)         |                          | $ |   960,000 |     | $ | 1,000,000 |
| Audit-Related Fees (2) |                          |   |   240,850 |     |   |   169,300 |
| Tax Fees (3)           |                          |   |   296,000 |     |   |   304,000 |
| All Other Fees         |                          |   |         – |     |   |         – |
| TOTAL                  |                          | $ | 1,496,850 |     | $ | 1,473,300 |

| (1) | Audit fees relate to professional services rendered in connection with the audit of the Company’s annual financial statements and internal control over financial reporting, quarterly review of financial statements included in the Company’s Quarterly Reports on Form 10-Q, and audit services provided in connection with other statutory and regulatory filings. |
| (2) | Audit-related fees comprise fees for professional services that are reasonably related to the performance of the audit or review of the Company’s financial statements.                                                                                                                                                                                                |
| (3) | The 2023 and 2024 tax fees represent services rendered in connection with preparation of state and federal tax returns for the Company and its subsidiaries.                                                                                                                                                                                                           |

Audit Committee Supervision of Principal Accountant

The Audit Committee acts pursuant to a written charter adopted by the Board.
Pursuant to the Audit Committee Charter, the Audit Committee pre-approves the audit and permitted non-audit fees to be paid to the independent
auditor, and authorizes on behalf of the Company the payment of such fees, or refuses such authorization. The Audit Committee is also
empowered to delegate such authority to one or more of its members. The Audit Committee has delegated to its chairman the authority to
approve performance of services on an interim basis. In the fiscal years ended December 31, 2024 and December 31, 2023, all services for
which audit fees or non-audit fees were paid were preapproved by the Audit Committee as a whole, or pursuant to such delegated authority.

In the course of its meetings, the Audit Committee has considered whether
the provision of the non-audit fees outlined above is compatible with maintaining the independence of the audit firm, and has concluded