Company: BTBT
Filing Date: 2025-03-14
Form Type: 10-K
Source: 0001013762-25-000307
Chunk: 1636

Company: Bit Digital, Inc
Filing Date: 2025-03-14
Form: 10-K
Item: Item 4
Chunk 1636
---
 audit related
services, and other services as described above, other than those for de minimis services, which are approved by the audit committee or
our board of directors.

As defined by the SEC, (i) “audit fees”
are fees for professional services rendered by our principal accountant for the audit of our annual financial statements and review of
financial statements included in our Form 10-K, or for services that are normally provided by the accountant in connection with statutory
and regulatory filings or engagements for those fiscal years; (ii) “audit-related fees” are fees for assurance and related
services by our principal accountant that are reasonably related to the performance of the audit or review of our financial statements
and are not reported under “audit fees;” (iii) “tax fees” are fees for professional services rendered by our principal
accountant for tax compliance, tax advice, and tax planning; and (iv) “all other fees” are fees for products and services
provided by our principal accountant, other than the services reported under “audit fees,” “audit-related fees,”
and “tax fees.”

As the Company has a formal audit committee, the
services described above were approved by the audit committee under the de minimus exception provided by Rule 2-01(c)(7)(i)(C) under Regulation
S-X. Further, as the Company has a formal audit committee, the Company has audit committee pre-approval policies and procedures.

117

PART IV

Item 15. Exhibits and Financial Statement Schedules

    Exhibit No.
     
    Description
  
    3(i)
     
    Certificate of Incorporation, as amended(5)
  
    3(ii)
     
    Amended and Restated Memorandum of Association(12)
  
    3(iii)
     
    Amended and Restated Articles of Association(15)
  
    3(iv)
     
    Director’s Certificate dated April 20, 2021 Creating Preference Shares(3)
  
    4
     
    Rights
    of Ordinary Shareholders(16)
  
    10.1
     
    Share Exchange Agreement by and between the Company and Geney Development(6)
  
    10.2
     
    Form of Warrant under Securities Purchase Agreement dated as of September 29, 2021(17)
  
    10.3
     
    Form of Registration Rights Agreement dated September 29, 2021(17)
  
    10.