Company: CSCIF
Filing Date: 2025-04-09
Form Type: 20-F
Source: 0001641172-25-003456
Chunk: 205

Company: COSCIENS Biopharma Inc.
Filing Date: 2025-04-09
Form: 20-F
Item: Item 16C
Chunk 205
---

Item            Principal          
16C.   Accountant Fees and Services
-----------------------------------
 
(All amounts are in U.S. dollars)
 
The current auditors of the Company are Deloitte LLP. Deloitte LLP was appointed as the Company’s (formerly Aeterna Zentaris Inc.) auditor on June 14, 2023.
 

(a)   Audit
       Fees
-----------
 
During the financial year ended December 31, 2024, the Company’s principal accountant, Deloitte LLP, billed $668,481 for the audit of the Company’s annual consolidated financial statements and for services rendered in connection with statutory and regulatory filings. During the financial year ended December 31, 2023, the Company’s principal accountant, Deloitte LLP, billed $394,345 for the audit of the Company’s annual consolidated financial statements and for services rendered in connection with statutory and regulatory filings.
 

108
---

(b)   Audit-related
           Fees    
-------------------
 
During the financial year ended December 31, 2024, the Company’s principal accountant, Deloitte LLP, billed $217,046 (This amount includes $212,306 for services rendered to Aeterna Zentaris Inc. prior to the Transaction). During the financial year ended December 31, 2023, the Company’s principal accountant, Deloitte LLP, billed $58,639.
 

(c)   Tax 
      Fees
----------
 
During the financial year ended December 31, 2024, the Company’s principal accountants, Deloitte LLP, billed $nil, for services related to tax compliance, tax planning and tax advice. During the financial year ended December 31, 2023, the Company’s principal accountants, Deloitte LLP, billed $nil, for services related to tax compliance, tax planning and tax advice.
 

(d)      All    
      Other Fees
----------------
 
During the financial year ended December 31, 2024, the Company’s principal accountant, Deloitte LLP, billed us $nil for services not included in audit fees, audit-related fees and tax fees. During the financial year ended December 31, 2023, the Company’s principal accountant, Deloitte LLP, billed us $5,198 for services not included in audit fees, audit-related fees and tax fees.
 

(e)                       Audit                     
      Committee Pre-Approval Policies and Procedures
----------------------------------------------------
 
Under applicable Canadian securities regulations, we are required to disclose