Company: MVIS
Filing Date: 2025-04-18
Form Type: PRE 14A
Source: 0001641172-25-005410
Chunk: 71

Company: MICROVISION, INC.
Filing Date: 2025-04-18
Form: PRE 14A
Chunk 71
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,212 for 2024 and $478,861 for 2023. |

| ● | Audit-related fees include the aggregate fees billed for professional services rendered by Moss Adams in connection with the audit of the MicroVision 401(k) plan and the registration statement on Form S-3. Fees for audit related services totaled $176,706 in 2024 and $249,120 in 2023. |

| ● | Tax fees include the aggregate fees billed for professional services rendered by Moss Adams in connection with federal, state and foreign tax compliance and tax advice. Fees for tax services totaled $46,200 in 2024 and $37,438 in 2023. |

| ● | All other fees include all other services not described above, such as fees for subscriptions to online accounting research tools. Moss Adams billed no fees for these services in 2024 and 2023. |

Our Audit Committee has considered whether the provision
of services under the headings “Audit-Related Fees,” “Tax Fees” and “All Other Fees” are compatible
with maintaining Moss Adams’ independence and has determined that such services were compatible.

Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Auditor

Our Audit Committee has established a policy to pre-approve
all audit services and all permitted non-audit services by our independent auditors. As part of its pre-approval process, the Audit Committee
considers whether the provision of any proposed non-audit services is consistent with the SEC’s rules on auditor independence. Under
the pre-approval policy, and to ensure prompt handling of unexpected matters our independent auditors’ services, the Audit Committee
has delegated authority to approve certain services, subject to a limit of $50,000 per approval, between meetings to the Audit Committee
Chair, who reports the decisions made to the full Audit Committee at its next scheduled meeting. Unless a type of service provided by
our independent auditor has received general pre-approval pursuant to the pre-approval policy, such service will require separate pre-approval
by the Audit Committee. The payment for any proposed services in excess of pre-approved cost levels or budgeted amounts requires specific
pre-approval by the Audit Committee.

<div align='center'>AUDIT COMMITTEE REPORT</div>

Review of the Company’s Audited Financial Statements

The Audit Committee serves as the representative of
the Board for general oversight of the company’s financial accounting and reporting, systems of internal control, audit process,
and monitoring compliance with laws and regulations