Company: LTRYW
Filing Date: 2025-04-09
Form Type: 10-K/A
Source: 0001641172-25-003412
Chunk: 202

Company: Lottery.com Inc.
Filing Date: 2025-04-09
Form: 10-K/A
Chunk 202
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 audited the financial statements for the year ended December 31, 2022 and December 31, 2023. No additional                                   
 services were required or provided for 2023.                                                                                                                                  |

| (2) | Audit-Related                                                                                                                        
 Fees represent the aggregate fees billed for assurance and other services related to the performance of the audit or review of our   
 consolidated financial statements that are not reported under heading (1) above. These services may include due diligence related to 
 mergers and acquisitions and consultation concerning financial accounting and reporting standards. In particular, Yusufali reviewed  
 the amended financial statements for March 31, 2022, reviewed the financial statements for June 30 and September 20, 2022, and       
 reviewed the financial statements for March 31, 2023, June 30, 2023, and September 30, 2023.                                         |

| (3) | All                                                      
 Other Fees represent fees billed for all other services. |

| 82 |

Audit Committee Pre-Approval Procedures for Independent Registered Public Accounting Firm

The Audit Committee has sole authority to engage and determine the compensation of our independent registered public accounting firm. The Audit Committee also is directly responsible for evaluating the independent registered public accounting firm, reviewing and evaluating the lead partner of the independent registered public accounting firm and overseeing the work of the independent registered public accounting firm. In addition, and pursuant to its charter and the Company’s Audit and Non-Audit Services Pre-Approval Policy, the Audit Committee annually reviews and pre-approves the audit services to be provided by Boladale Lawal & Co, and also reviews and pre-approves the engagement of Boladale Lawal & Co for the provision of other services during the year, including audit-related, tax and other permissible non-audit. For each proposed service, the Company’s management and the independent registered public accounting firm are required to jointly submit to the Audit Committee detailed supporting documentation at the time of approval to permit the Audit Committee to make a determination as to whether the provision of such services would impair the independent registered public accounting firm’s independence, and whether the fees for the services are appropriate.

Changes in Independent Registered Public Accounting Firm

Resignation of Armanino LLP

As previously disclosed in the Current Report on Form 8-K filed with the SEC on October 12, 2022 (the “October 12, 2022 Form 8-K”), the Audit Committee approved on October 7, 2022 the engagement of Yus