Company: SQFTP
Filing Date: 2025-04-17
Form Type: DEF 14A
Source: 0001641172-25-005264
Chunk: 61

Company: Presidio Property Trust, Inc.
Filing Date: 2025-04-17
Form: DEF 14A
Chunk 61
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 and                                                                                                              
 the Company’s management met with Moss Adams LLP, in advance of the 2024 audit to discuss the annual audit planning. The discussions 
 included identifying critical audit areas, accounting and reporting controls and the overall audit approach.                         
 The Audit Committee has                                                                                                              
 reviewed and discussed the audit of the financial statements, for the year ended December 31, 2024, with Moss Adams LLP, and with    
 the Company’s management.                                                                                                            |
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| ■ | The Audit Committee has                                                                                                              
 discussed with Moss Adams LLP, the matters required by the applicable requirements of the Public Company Accounting Oversight Board  
 (“PCAOB”) and the SEC, as currently in effect. In addition, the Audit Committee has received the written disclosures                 
 and the letter from Moss Adams LLP, as required by applicable requirements of the PCAOB regarding the independent accountant’s       
 communications with the audit committee concerning independence, as currently in effect, and the Audit Committee has discussed with  
 Moss Adams LLP, their independence from the Company. The Audit Committee has also considered whether Moss Adams LLP’s other          
 non-audit services to the Company are compatible with maintaining Moss Adams LLP’s independence.                                     |

During the year ended December 31, 2024, Moss Adams LLP served as our independent auditor. The Audit Committee has the right, however, to select a new auditor at any time in the future in its discretion if it deems the change would be in our best interests. Any such decision would be disclosed to the stockholders in accordance with applicable securities laws.

Submitted by the members of the Audit Committee of the Board of Directors.

| Jennifer A. Barnes, Chair |
| James                     
 R. Durfey                 |
| Tracie Hager              |

| 42 |

The above report of the Audit Committee will not be deemed to be incorporated by reference into any filing by the Company under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, except to the extent that the Company specifically incorporates the same by reference.

Audit Fees

Baker Tilly US, LLP served as our independent registered public accounting firm for the year ended December 31, 2023.

Moss Adams LLP served as our independent registered public accounting firm for the year ended December 31, 2024.

The following table presents fees for professional services rendered by our independent registered public accounting firms, for fiscal years 2024 and 2023:

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