Company: SLNH
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001756
Chunk: 375

Company: Soluna Holdings, Inc
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1A
Chunk 375
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000 

Audit
Fees

Audit
fees for the fiscal years ended December 31, 2024 and 2023, were for professional services rendered for the annual financial statements
audit and related audit procedures, the audit of internal control over financial reporting, work performed in connection with any registration
statements, including comfort letters, and any applicable Current Reports on Form 8-K and the review of any of our Quarterly Reports
on Form 10-Q.

All
Other Fees

All
other fees for the fiscal year December 31, 2024 were for professional services rendered for standalone financial statements audits and
related audit procedures of two subsidiaries of Soluna Digital, Inc.

Audit
Committee Pre-Approval Policies and Procedures

The
Audit Committee has adopted the following policies and procedures under which frequently-utilized audit and non-audit services are pre-approved
by the Audit Committee and the authority to authorize the independent registered public accountants to perform such services is delegated
to a single committee member or executive officer.

a)
Annual audit, quarterly review, and annual tax return services will be pre-approved upon review and acceptance of the tax and audit engagement
letters submitted by the independent registered public accountants to the Audit Committee.	

b)
Additional audit and non-audit services related to the resolution of accounting issues or the adoption of new accounting standards, audits
by tax authorities, or reviews of public filings by the SEC must be pre-approved by the Audit Committee and the authority to authorize
the independent registered public accounting firm to perform such services is delegated to the Chairman of the Audit Committee for fees
up to $5,000, and for fees above $5,000 entire Committee approval is required.

c)
Additional audit and non-audit services related to tax savings strategies, tax issues arising during the preparation of tax returns,
tax estimates, and tax code interpretations must be pre-approved by the Audit Committee and the authority to authorize the independent
registered public accounting firm to perform such services is delegated to the Chairman of the Audit Committee for fees up to $5,000,
and for fees above $5,000 entire Committee approval is required.

d)
Additional audit and non-audit services related to the tax and accounting treatments of proposed business transactions must be pre-approved
by the Audit Committee and the authority to authorize the independent registered public accountants to perform such services is delegated
to the Chairman of the Audit Committee for fees up to $5,000, and for fees above $5,000 entire Committee approval is required.