Company: UP
Filing Date: 2025-04-24
Form Type: DEF 14A
Source: 0001140361-25-015477
Chunk: 31

Company: Wheels Up Experience Inc.
Filing Date: 2025-04-24
Form: DEF 14A
Chunk 31
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 public accounting firm. Even if the appointment is ratified, the Audit Committee in its discretion may direct the appointment of a different independent registered public accounting firm at any time during the year if they determine that such a change would be in the best interests of the Company and our stockholders. Principal Accountant Fees and Services The following table sets forth the aggregate fees incurred for GT, our independent registered public accounting firm for the years ended December 31, 2024 and 2023:

|                    |     | Year Ended December 31, 
                    2024 |     |       2023 |
|:-------------------|:----|------------------------:|:----|-----------:|
| Audit Fees(1)      |     |              $2,699,474 |     | $2,037,396 |
| Audit-Related Fees |     |                       — |     |          — |
| Tax Fees(2)        |     |                       — |     |          — |
| All Other Fees     |     |                  32,330 |     |          — |
| Total              |     |              $2,731,804 |     | $2,037,396 |

| (1) | Audit fees consisted of fees incurred for professional services rendered for (i) the audit of the consolidated financial statements included in our Annual Reports on Form 10-K and related services (including the audit of our internal control over financial reporting as of December 31, 2024 (as required by Section 404 of the Sarbanes-Oxley Act of 2002)), (ii) reviews of the interim condensed consolidated financial statements included in our Quarterly Reports on Form 10-Q and (iii) the audit of various subsidiaries for statutory and other reporting requirements. |

| (2) | For the year ended December 31, 2024, tax fees consisted of fees billed by our independent registered public accounting firm in connection with tax advice related to transactions that closed during 2023. |

Pre-Approval Policies and Procedures The Audit Committee has established pre-approval policies and procedures, pursuant to which the Audit Committee approved all audit-related fees, tax fees and other fees, if any, provided by our independent registered public accounting firm during fiscal years ended December 31, 2024 and 2023 consistent with the Audit Committee’s responsibility for engaging our independent auditors. The Audit Committee also considered whether the non-audit services rendered by our independent registered public accounting firm are compatible with an auditor maintaining independence. The Audit Committee has