Company: HYAC-WT
Filing Date: 2025-03-14
Form Type: 10-K
Source: 0001410578-25-000354
Chunk: 18

Company: Haymaker Acquisition Corp. 4
Filing Date: 2025-03-14
Form: 10-K
Item: Item 14P
Chunk 18
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Item 14.    Principal Accountant Fees and Services.

On October 2, 2023, the Board of Directors and the Audit Committee authorized dismissal of Marcum LLP (“Marcum”) and engagement of Withum as our new independent registered public accounting firm, for our audit of the fiscal year ending December 31, 2023. For more information on this change in our independent registered public accounting firm, please see our Current Report on Form 8-K, filed with the SEC on October 5, 2023.”

The following is a summary of fees paid or to be paid to Withum and/or Marcum, as applicable, for services rendered.

Audit Fees

Audit fees consist of fees for professional services rendered for the audit of our year-end financial statements and services that are normally provided by Withum in connection with regulatory filings. The aggregate fees of Withum for professional services rendered for the audit of our annual financial statements, review of the financial information included in our Forms 10-Q for the respective periods and other required filings with the SEC for the year ended December 31, 2024 and for the period from March 7, 2023 through December 31, 2023 were approximately $82,524 and $56,680, respectively. The above amounts include interim procedures and audit fees, as well as attendance at Audit Committee meetings. The aggregate fees of Marcum for professional services rendered in connection with our Initial Public Offering audit were approximately $80,725.

Audit-Related Fees

Audit-related fees 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.” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay Withum or Marcum for any audit-related fees for the year ended December 31, 2024 and for the period from March 7, 2023 (inception) through December 31, 2023.

Tax Fees

Tax fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice. We did not pay Withum or Marcum for tax services, planning or advice for the year ended December 31, 2024 and for the period from March 7, 2023 (inception) through December 31, 2023.

All Other Fees

All other fees consist of fees billed for all other services. We did not pay Withum