Company: LCTX
Filing Date: 2025-04-29
Form Type: DEF 14A
Source: 0000950170-25-060090
Chunk: 44

Company: Lineage Cell Therapeutics, Inc.
Filing Date: 2025-04-29
Form: DEF 14A
Chunk 44
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-audit services are generally limited to tax services, such as advice and planning, and financial due diligence services. All fees for non-audit services must be approved by the Audit Committee, except to the extent otherwise permitted by applicable SEC regulations. Our Audit Committee may delegate to one or more designated members of our Audit Committee the authority to grant pre-approvals, provided such approvals are presented to our Audit Committee at a subsequent meeting. Change in Independent Registered Public Accounting Firm As discussed above, on June 11, 2024, our Audit Committee approved the engagement of Moss Adams as our independent registered public accounting firm for the fiscal year ending December 31, 2024. During our two most recent fiscal years and the subsequent interim period through June 11, 2024, neither we, nor any person acting on our behalf, consulted Moss Adams regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, (ii) the type of the audit opinion that might be rendered on our financial statements, and Moss Adams did not provide any written report or oral advice to us that Moss Adams concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue, or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related

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instructions to Item 304 of Regulation S-K) or a reportable event of the type described in Item 304(a)(1)(v) of Regulation S-K.

WithumSmith+Brown, PC (“Withum”), ceased serving as our independent registered public accounting firm on June 11, 2024. Withum audited our consolidated financial statements for the years ended December 31, 2023 and 2022. Withum’s report dated March 7, 2024, with respect to our consolidated financial statements as of December 31, 2023 and 2022 and for each of the years ended December 31, 2023 and 2022, did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles. During the two years ended December 31, 2023, and from December 31, 2023 through June 11, 2024, there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation