Company: SONM
Filing Date: 2025-04-29
Form Type: 10-K/A
Source: 0001641172-25-006652
Chunk: 23

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-04-29
Form: 10-K/A
Chunk 23
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Moss Adams LLP (Campbell, CA, PCAOB ID: 659), who performed our audit services for fiscal year 2024 including an audit of the consolidated financial statements and services related to filings with the SEC, has served as our independent registered public accounting firm since 2013.

The following table presents fees for professional audit services rendered by Moss Adams LLP for the audit of our annual financial statements for fiscal 2024 and fiscal 2023, and fees billed for other services rendered by Moss Adams LLP during fiscal 2024 and fiscal 2023.

| Type                  
 of Fees               |     | Fees            
 for Fiscal 2024 |           |     | Fees            
 for Fiscal 2023 |         |
|:----------------------|:----|:----------------|----------:|:----|:----------------|--------:|
| Audit Fees(1)         |     | $               |   782,250 |     | $               | 724,500 |
| Audit-Related Fees(2) |     | $               |   220,500 |     | $               |  63,000 |
| Tax Fees(3)           |     | $               |    57,023 |     | $               |  73,816 |
| All Other Fees        |     |                 |         — |     |                 |       — |
| Total Fees            |     | $               | 1,059,773 |     | $               | 861,316 |

| 17 |

| (1) | Audit Fees                                                                                                                       
 consist of fees for professional services rendered for the audit of our consolidated financial statements included in our annual 
 report, and the review of our interim consolidated financial statements included in our quarterly reports.                       |
| (2) | Services in connection                                                                                                           
 with our Registration Statements on Form S-3 and Form S-8.                                                                       |
| (3) | Tax Fees consist of fees                                                                                                         
 for tax compliance and tax advice.                                                                                               |

The Audit Committee must pre-approve all audit related services and permissible non-audit services (unless in compliance with exceptions available under applicable laws and rules related to immaterial aggregate amounts of services) provided by our independent registered public accounting firm. However, the Audit Committee may delegate preapproval authority to one or more committee members so long as any such preapproval decisions are presented to the full committee at the next scheduled meeting.

All services rendered by Moss Adams LLP, our independent registered public accounting firm, during fiscal 2024