Company: MIRA
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001183
Chunk: 1114

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 9B
Chunk 1114
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 internal control
over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control
over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ Salberg & Company, P.A.

SALBERG & COMPANY, P.A.

We have served as the Company’s auditor since 2024.

Boca Raton, Florida

March 28, 2025

2295 NW Corporate Blvd., Suite 240 ● Boca Raton,
FL 33431-7326

Phone: (561) 995-8270 ● Toll Free: (866) CPA-8500
● Fax: (561) 995-1920

www.salbergco.com ● info@salbergco.com

Member National Association of Certified Valuation
Analysts ● Registered with the PCAOB

Member CPAConnect with Affiliated Offices Worldwide
● Member AICPA Center for Audit Quality

F-2

Report
of Independent Registered Public Accounting Firm

To
the Board of Directors and Stockholders

MIRA
Pharmaceuticals, Inc.

Tampa,
Florida

Opinion
on the Financial Statements

We have audited the accompanying balance sheet of MIRA Pharmaceuticals,
Inc. (the “Company”) as of December 31, 2023, and the related statements of operations, stockholders’ equity (deficit)
and cash flows for the year then ended, and the related notes, but for the disclosures related to segment reporting described in Note
9 (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all
material respects, the financial position of the Company as of December 31, 2023, and the results of its operations and its cash
flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

We were not engaged to audit, review, or apply any procedures to the disclosures to retroactively apply the implementation
of ASU 2023-07