Company: SONM
Filing Date: 2025-06-18
Form Type: DEFC14A
Source: 0001641172-25-015578
Chunk: 39

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-06-18
Form: DEFC14A
Chunk 39
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 by Moss Adams for the audit of our annual financial statements for fiscal 2024 and fiscal 2023, and fees billed for other services rendered by Moss Adams LLP during fiscal 2024 and fiscal 2023.

| Type of Fees          |     | Fees for Fiscal 2024 |           |     | Fees for Fiscal 2023 |         |
|:----------------------|:----|:---------------------|----------:|:----|:---------------------|--------:|
| Audit Fees(1)         |     | $                    |   782,250 |     | $                    | 724,500 |
| Audit-Related Fees(2) |     | $                    |   220,500 |     | $                    |  63,000 |
| Tax Fees(3)           |     | $                    |    57,023 |     | $                    |  73,816 |
| All Other Fees        |     |                      |         — |     |                      |       — |
| Total Fees            |     | $                    | 1,059,773 |     | $                    | 861,316 |

| (1) | Audit                                                                                                                                 
 Fees consist of fees for professional services rendered for the audit of our consolidated financial statements included in our annual 
 report, and the review of our interim consolidated financial statements included in our quarterly reports.                            |
| (2) | Services                                                                                                                              
 in connection with our Registration Statements on Form S-3 and Form S-8.                                                              |
| (3) | Tax                                                                                                                                   
 Fees consist of fees for tax compliance and tax advice.                                                                               |

Audit Committee policy on pre-approval of audit and permissible non-audit services of independent registered public accounting firm

The Audit Committee must pre-approve all audit related services and permissible non-audit services (unless in compliance with exceptions available under applicable laws and rules related to immaterial aggregate amounts of services) provided by our independent registered public accounting firm. However, the Audit Committee may delegate pre-approval authority to one or more committee members so long as any such pre-approval decisions are presented to the full committee at the next scheduled meeting.

All services rendered by Moss Adams LLP, our independent registered public accounting firm, during fiscal 2024 and fiscal 2023 were pre-approved by the Audit Committee in accordance with the audit committee’s pre-approval policy.

None of the services described above was approved pursuant to the de minimis exception provided in Rule 2-01(c)(7)(i)(C