Company: CDT
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001246
Chunk: 819

Company: CDT Equity Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 9B
Chunk 819
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 Warrants. The issuance of the April Warrants were made in reliance on the exemption from registration provided by
Section 4(a)(3) of the Securities Act, and/or Regulation D promulgated thereunder.

88

Item
14. Principal Accountant Fees and Services

The
following is a summary of fees paid or to be paid to Marcum LLP, or Marcum, for services rendered.

Audit
Fees. Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and
services that are normally provided by Marcum in connection with regulatory filings. The aggregate fees billed by Marcum for professional
services rendered for the audit of our annual financial statements for the year ended December 31, 2024 totaled approximately $341,200,
and for the year ended December 31, 2023 totaled approximately $440,200.

Audit-Related Fees. Audit-related
services consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of
our financial statements and are not reported under “Audit Fees.” Audit related fees primarily include review of regulatory
documents filed with the SEC. For the year ended December 31, 2024, we paid Marcum audit-related fees totaling approximately $120,170.
For the year ended December 31, 2023, we paid Marcum audit-related fees totaling approximately $118,525.

Tax Fees. Tax fees consists
of fees billed for tax compliance, tax planning and tax advice. We paid Marcum tax fees for the year ended December 31, 2024 totaling
approximately $83,405. We did not pay Marcum tax fees for the year ended December 31, 2023.

All
Other Fees. We did not pay Marcum for other services for the years ended December 31, 2024 or December 31, 2023.

Pre-Approval
Policy

Our
audit committee was formed upon the consummation of our initial public offering. As a result, the audit committee did not pre-approve
all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board
of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve
all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject
to the de minimis exceptions for