Company: XTIA
Filing Date: 2025-10-10
Form Type: DEF 14A
Source: 0001213900-25-098157
Chunk: 77

Company: XTI Aerospace, Inc.
Filing Date: 2025-10-10
Form: DEF 14A
Chunk 77
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 satisfaction of Marcum, would have caused Marcum to make reference to such disagreement in its report and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S -Kand the related instructions), except for the identified material weaknesses in the Company’s internal control over financial reporting as disclosed in the Company’s Quarterly Reports on Form 10 -Qfor the quarterly periods ended March 31, 2024, June 30, 2024 and September 30, 2024. During the fiscal years ended December 31, 2024 and 2023 and through April 21, 2025, neither the Company nor anyone on the Company’s behalf consulted with CBIZ regarding (i) the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinions that might be rendered by CBIZ on the Company’s consolidated financial statements, and CBIZ did not provide any written or oral advice that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing, or financial reporting issue or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S -Kand the related instructions), or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S -K). Summary of Fees CBIZ has been appointed as our independent registered public accounting firm for the fiscal year ending December 31, 2025. However, as described above, Marcum served as our independent registered public accounting firm for the fiscal years ended December 31, 2024 and 2023. The Audit Committee has determined that the services described below that were rendered by Marcum are compatible with the maintenance of Marcum’s independence from our management. The following table sets forth approximate fees for services rendered by Marcum for the fiscal years ended December 31, 2024 and 2023.

|                    |     |   |      2024 |     |   |    2023 |
|:-------------------|:----|:--|----------:|:----|:--|--------:|
| Audit Fees         |     | $ | 1,100,885 |     | $ | 318,554 |
| Audit Related Fees |     | $ |         — |     | $ | 688,220 |
| Tax Fees           |     | $ |         — |     | $ |