Company: SHPH
Filing Date: 2025-03-19
Form Type: PRE 14A
Source: 0001493152-25-010886
Chunk: 13

Company: Shuttle Pharmaceuticals Holdings, Inc.
Filing Date: 2025-03-19
Form: PRE 14A
Chunk 13
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 ended December 31, 2024 and December 31, 2023 rendered by Forvis Mazars, LLP.

|                  |     | Fiscal                  
 year ended December 31, |    2024 |     |   |    2023 |
|:-----------------|:----|:------------------------|--------:|:----|:--|--------:|
| Audit Fees 1     |     | $                       | 676,081 |     | $ | 429,555 |
| Other Audit Fees |     |                         |       - |     | $ |       - |
| Tax Fees 2       |     | $                       |       - |     | $ |       - |
| Total fees       |     | $                       | 676,081 |     | $ | 429,555 |

| 1. | Audit                                                                                                                                  
 fees consist of fees for professional services rendered by the principal accountant for the audit of the Company’s annual financial    
 statements included in the Company’s Form 10-K and review of the financial statements included in the Company’s Form                   
 10-Q and for services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements. 
 Fees include out of scope costs related to convertible notes and warrants.                                                             |
| 2. | Tax                                                                                                                                    
 fees. Consists of professional services rendered by our principal accountant for tax compliance, tax advice and tax planning.          |

| 12 |

Audit Committee Pre-Approval Policies

The Audit Committee is tasked with pre-approving any non-audit services proposed to be provided to the Company by the independent auditor.

Audit Committee Report

In accordance with its written charter adopted by the Board of Directors, the Audit Committee assists the Board of Directors in fulfilling its responsibility of oversight of the quality and integrity of our accounting, auditing and financial reporting practices. Our management has primary responsibility for our financial statements, financial reporting process and internal controls over financial reporting. The independent auditors are responsible for performing an independent audit of our financial statements in accordance with the standards of the PCAOB. The Audit Committee’s responsibility is to select the independent auditors and monitor and oversee the Company’s accounting and financial reporting processes, including the Company’s internal controls over financial reporting, and the audits of the Company’s financial statements.

In 2024, the Audit Committee met and held discussions with management and the independent auditors. In the discussions related to the Company’s financial statements for fiscal year ended 2024, management represented to the Audit Committee that such