Company: LIDRW
Filing Date: 2025-03-25
Form Type: PREC14A
Source: 0001140361-25-010248
Chunk: 49

Company: AEye, Inc.
Filing Date: 2025-03-25
Form: PREC14A
Chunk 49
---
'>29</div>

#### TABLE OF CONTENTS

### AUDIT COMMITTEE REPORT
The Audit Committee’s general role is to assist the Board in monitoring the Company’s financial reporting process and related matters. The Audit Committee’s specific responsibilities are set forth in its charter. The Audit Committee acts only in an oversight capacity and relies on the work and assurances of management, who have primary responsibility for our financial statements, as well as the independent registered public accounting firm, which is responsible for expressing an opinion on the conformity of our audited financial statements to generally accepted accounting principles.

In fulfilling these responsibilities, the Audit Committee appointed KPMG LLP (“KPMG”) on April 8, 2024 as our independent registered public accounting firm for the fiscal year ended December 31, 2024, and reviewed with KPMG their audit scope and plan. In reaching its recommendation, the Audit Committee considered the qualifications of KPMG and has received and reviewed the written disclosures and the letter from KPMG required by applicable requirements of the Public Company Accounting Oversight Board (“PCAOB”) regarding the independent accountant’s communications with the Audit Committee concerning independence and has discussed its independence with members of KPMG.

The Audit Committee has reviewed the Company’s consolidated financial statements for its fiscal year ended December 31, 2024, and met with our management team, as well as with representatives of KPMG, the Company’s independent registered public accounting firm, to discuss the consolidated financial statements. The Audit Committee also discussed with members of KPMG the matters required to be discussed by the applicable requirements of the PCAOB, including Auditing Standard No. 1301.

Based on the review and discussions described above, the Audit Committee has recommended to the Board of Directors that the Company’s audited consolidated financial statements for its fiscal year ended December 31, 2024 be included in its Annual Report on Form 10-K for its 2024 fiscal year and filed with the SEC.

Members of the Audit Committee

Timothy J. Dunn, Chair

Prof. Dr. Bernd Gottschalk

Jonathon B. Husby

The information contained in this report is not “soliciting material,” is not deemed “filed” with the SEC, and is not to be incorporated by reference in any filing of the Company under the Securities Act, or the Exchange Act, whether made before or after the date hereof and irrespective of any general incorporation language in any such filing.

<div align='center'>30</div>

TABLE OF CONTENT