Company: BIAF
Filing Date: 2025-04-29
Form Type: 10-K/A
Source: 0001641172-25-006707
Chunk: 28

Company: bioAffinity Technologies, Inc.
Filing Date: 2025-04-29
Form: 10-K/A
Chunk 28
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Governance” tab. The Company intends to disclose any amendments to the Code of Ethics and Business Conduct, or any waivers of its requirements, on its website to the extent required by the applicable rules and exchange requirements.

Item 14. Principal Accountant Fees and Services.

The table below shows the aggregate fees for professional services rendered by Withum to us as of and for the years ended December 31, 2024 and 2023:

|                       |     | For the Year Ended December 31, |    2024 |     |   |    2023 |
|:----------------------|:----|:--------------------------------|--------:|:----|:--|--------:|
| Audit Fees(1)         |     | $                               | 273,940 |     | $ | 346,760 |
| Audit-Related Fees(2) |     |                                 |  35,360 |     |   |  63,440 |
| Tax Fees              |     |                                 |       — |     |   |       — |
| All Other Fees(3)     |     |                                 |       — |     |   |       — |
| Total Fees            |     |                                 | 309,300 |     |   | 410,200 |

| (1) | “Audit                                                                                                                                  
 Fees” consist of fees billed for professional services rendered in connection with the audit of the Company’s consolidated              
 financial statements, review of interim condensed consolidated financial statements included in the Company’s quarterly reports,        
 reviews of registration statements and prospectuses, and services normally provided in connection with statutory and regulatory filings 
 or engagements.                                                                                                                         |
| (2) | “Audit-Related                                                                                                                          
 Fees” consist of fees generally related to accounting advice, and comfort letter and consent services performed in connection           
 with the Company’s equity offerings.                                                                                                    |
| (3) | “All                                                                                                                                    
 Other Fees” consist of fees for all other services other than those reported above.                                                     |

| 18 |

<div align='center'>PRE-APPROVAL POLICIES AND PROCEDURES OF THE AUDIT COMMITTEE</div>

The charter of the Audit Committee requires the Audit Committee to pre-approve all audit and permitted non-audit and tax services that may be provided by the Company’s independent registered public accounting firm and to establish policies and procedures for the Audit Committee’s pre-approval of permitted services by the Company’s independent registered public accounting firm on an on-going basis. The Audit Committee is also authorized to