Company: LIDRW
Filing Date: 2025-03-25
Form Type: PREC14A
Source: 0001140361-25-010248
Chunk: 34

Company: AEye, Inc.
Filing Date: 2025-03-25
Form: PREC14A
Chunk 34
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 ratify that appointment, although your ratification is not required. If you fail to ratify such selection, another independent registered public accounting firm may be considered by our Audit Committee, but the Audit Committee may nonetheless choose to continue to engage KPMG. Even if the retention of KPMG is ratified, the Audit Committee may, in its discretion, select a different independent registered public accounting firm at any time during the year, including prior to the Annual Meeting, if it determines that such a change would be in the best interests of the Company and its stockholders. We have been advised that a KPMG representative will attend the Annual Meeting to answer appropriate questions and to make a statement if he or she desires. Our Audit Committee appointed KPMG as of April 8, 2024, and at the same time, dismissed our prior auditors, Deloitte & Touche LLP (“Deloitte”). The audit report of Deloitte on the Company’s financial statements as of December 31, 2023 and December 31, 2022, did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during the two most recent fiscal years ended December 31, 2023 and December 31, 2022, and the subsequent interim period through April 8, 2024, there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Deloitte, would have caused it to make a reference in connection with their opinion to the subject matter of the disagreement or reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. The Company previously provided Deloitte with a copy of the above disclosures as included in its Current Report on Form 8-K filed with the SEC on April 12, 2024 announcing the appointment of KPMG, and Deloitte furnished a letter stating whether it agrees with such disclosures, and, if not, stating the respects in which it does not agree. Fee Information The following table presents fees for services rendered by Deloitte during the fiscal year ended December 31, 2023 and KPMG during the fiscal year ended December 31, 2024:

| For the Year Ended December 31, |     |     2024 |     |       2023 |
|:--------------------------------