Company: IPST
Filing Date: 2025-04-28
Form Type: 10-K
Source: 0001788230-25-000048
Chunk: 128

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-04-28
Form: 10-K
Item: Item 14
Chunk 128
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Item 14. Principal Accounting Fees and Services

Prior to the formation and appointment of the Audit Committee of our board of directors, we appointed Marcum LP as our independent audit firm for the fiscal years ended December 31, 2024 and 2023. In making the determination to appoint Marcum LP as independent auditor for such fiscal years, we considered, among other factors, the independence and performance of Marcum LP, and the quality and candor of Marcum’s communications with management. Marcum LP has served as our independent auditor since 2021.

The Audit Committee may, in its discretion, appoint a different independent audit firm at any time during the year if the Audit Committee determines that it would be in the best interests of the Company and its shareholders.

Fees Paid to Accounting Firm

The following table shows the fees billed by Marcum LLP for the years ended December 31, 2024 and 2023.

20242023Audit Fees$ 491,316$ 515,865Total$ 491,316$ 515,865

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PART IV