Company: SERV
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001140361-25-015733
Chunk: 28

Company: Serve Robotics Inc. /DE/
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 28
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bmckennon and Engagement of PwC dbbmckennon was the Company’s independent registered public accounting firm from July 2023 through March 2025. Effective March 2025, PwC was appointed as the Company’s independent registered public accounting firm. Set below under “Principal Accounting Fees and Services” are aggregate fees billed by dbbmckennon for professional services rendered for the years ended December 31, 2024 and 2023. During the fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through the date of dbbmckennon’s dismissal, there were no disagreements with dbbmckennon on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of dbbmckennon, would have caused it to make reference to the subject matter thereof in connection with its report, nor did its report contain an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principle. During the fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through the date of dbbmckennon’s dismissal, neither the Company nor anyone acting on its behalf consulted PwC regarding the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements. Principal Accounting Fees and Services The following table sets forth aggregate fees billed by dbbmckennon for professional services rendered for the fiscal years ended December 31, 2024 and 2023.

|                       |     |     2024 |     |     2023 |
| Audit fees(1)         |     | $302,928 |     | $144,507 |
| Audit-related fees(2) |     |        — |     |        — |
| Tax fees(3)           |     |        — |     |        — |
| All other fees(4)     |     |        — |     |        — |
| Total Fees            |     | $302,928 |     | $144,507 |

| (1) | Audit fees consist of fees billed for professional services rendered by our independent registered public accounting firm for the audit of our annual consolidated financial statements and review of our interim consolidated financial statements or services that are normally provided by our independent registered public accounting firm in connection with statutory and regulatory filings or engagements. The fees for