Company: BFRG
Filing Date: 2025-08-08
Form Type: DEF 14A
Source: 0001641172-25-022671
Chunk: 32

Company: BullFrog AI Holdings, Inc.
Filing Date: 2025-08-08
Form: DEF 14A
Chunk 32
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 legal and regulatory requirements, the qualifications and independence of our independent registered public accounting firm, the audit process, and internal controls. The Audit Committee operates pursuant to a written charter adopted by the Board. The Audit Committee is responsible for overseeing our corporate accounting and financial reporting practices, recommending the selection of our independent registered public accounting firm, reviewing the extent of non-audit services to be performed by the auditors, and reviewing the disclosures made in our periodic financial reports. The Audit Committee also reviews and recommends to the Board that the audited financial statements be included in our Annual Report on Form 10-K.

The Audit Committee has reviewed and discussed with management and M&K CPAs PLLC (“M&K”), our independent registered public accounting firm for our fiscal year ended December 31, 2024, the audited consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024. The Audit Committee also discussed with M&K those matters required to be discussed by Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 16.

M&K also provided the Audit Committee with the written disclosures and the letter required by the applicable requirements of the PCAOB regarding the independent auditor’s communication with the Audit Committee concerning independence. The Audit Committee has discussed with the registered public accounting firm their independence from our Company.

Based on its discussions with management and the registered public accounting firm, and its review of the representations and information provided by management and the registered public accounting firm, including as set forth above, the Audit Committee recommended to our Board that the audited financial statements be included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2024.

| Respectfully                                     
 submitted by:                                    |
| MEMBERS                                          
 OF THE AUDIT COMMITTEE,                          |
| /s/                                              
 R. Donald Elsey, Chairman of the Audit Committee |
| /s/                                              
 William Enright, member of the Audit Committee   |
| /s/                                              
 Jason D. Hanson, member of the Audit Committee   |

| 19 |

The foregoing Audit Committee Report does not constitute soliciting material or to be “filed” with the Commission or subject to Regulation 14A or 14C (17 CFR 240.14a-1 through 240.14b-2 or 240.14c-1 through 240.14c-101), other than as provided in Item 407 of Regulation S-K