Company: XAIR
Filing Date: 2025-06-20
Form Type: 10-K
Source: 0001641172-25-015750
Chunk: 1746

Company: Beyond Air, Inc.
Filing Date: 2025-06-20
Form: 10-K
Item: Item 6
Chunk 1746
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i) the fiscal year ended March 31, 2025 for professional services rendered by Withum for the audit of our
annual financial statements provided by Withum and in part by Marcum, in connection with statutory and regulatory filings or engagements
for this fiscal period, and (ii) the fiscal year ended March 31, 2024 for professional services rendered in part by Marcum were as follows:

    (usd) 
    Year Ended
                                                                                March 31,
                                                                                2025  
    Year Ended
                                                                                March 31,
                                                                                2024 

    Audit
    Fees 
    $425,673  
    $325,090 
  
    Audit
    Related Fees 
    $-  
    $- 
  
    Tax
    Fees 
    $-  
    $- 
  
    All
    Other Fees 
    $-  
    $     
  
    Total 
    $425,673  
    $325,090 

In
the above table, “audit fees” are fees billed by our independent registered public accounting firm for services provided
in auditing our annual financial statements for the subject year. Audit fees also include professional services performed for filing
of our registration statement on Form S-3 for equity offerings and for the resale of certain shares of our common stock, Form S-8 for
shares of our common stock underlying our 2013 BA Plan and other filings “Audit-related fees” are fees not included in audit
fees that are billed by the independent registered public accounting firm for assurance and related services that are reasonably related
to the performance of the audit review of our financial statements. “Tax fees” are fees billed by the independent registered
public accounting firm for professional services rendered for tax compliance, tax advice and tax planning. “All other fees”
are fees billed by the independent registered public accounting firm for products and services not included in the foregoing categories.

Policy
on Pre-Approval by Audit Committee of Services Performed by Independent Auditors

The
audit committee pre-approves all services provided by our independent registered public accounting firm. All of the above services and
fees were reviewed and approved by the audit committee before the respective services were rendered.

The
Board of Directors has considered the nature and amount of fees billed by Withum and Marcum and believes that the provision of services
for activities unrelated to the audit, if any, is compatible with maintaining Marcum and Withum’s independence.

99

PART