Company: LIDRW
Filing Date: 2025-04-07
Form Type: DEFC14A
Source: 0001140361-25-012590
Chunk: 35

Company: AEye, Inc.
Filing Date: 2025-04-07
Form: DEFC14A
Chunk 35
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 to uncertainty, audit scope, or accounting principles. Furthermore, during the two most recent fiscal years ended December 31, 2023 and December 31, 2022, and the subsequent interim period through April 8, 2024, there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Deloitte, would have caused it to make a reference in connection with their opinion to the subject matter of the disagreement or reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. The Company previously provided Deloitte with a copy of the above disclosures as included in its Current Report on Form 8-K filed with the SEC on April 12, 2024 announcing the appointment of KPMG, and Deloitte furnished a letter stating whether it agrees with such disclosures, and, if not, stating the respects in which it does not agree. Fee Information The following table presents fees for services rendered by Deloitte during the fiscal year ended December 31, 2023 and KPMG during the fiscal year ended December 31, 2024:

| For the Year Ended December 31, |     |     2024 |     |       2023 |
|:--------------------------------|:----|---------:|:----|-----------:|
| Audit fees                      |     | $875,500 |     | $1,410,074 |
| Tax fees                        |     |       $0 |     |    $71,242 |
| Total                           |     | $875,500 |     | $1,481,316 |

Audit Fees These amounts represent fees of Deloitte for the 2023 fiscal year and KPMG for the 2024 fiscal year, for the audit of our annual consolidated financial statements, the review of condensed consolidated financial statements, and the services that an independent auditor would customarily provide in connection with subsidiary audits, statutory requirements, regulatory filings, and similar engagements for the fiscal year. Audit fees also include advice about accounting matters that arose in connection with or as a result of the audit or the review of periodic financial statements and statutory audits that non-U.S. jurisdictions require. Tax Fees Tax fees generally consist of tax compliance and return preparation, and tax planning and advice. Tax compliance and return preparation services consist of preparing original and amended tax returns and claims for refunds. Tax planning and advice services consist of support