Company: FLDDW
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-004107
Chunk: 1088

Company: Fold Holdings, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 6
Chunk 1088
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 directors on the Board, other than Mr. Reeves
and Mr. Hohns, qualify as independent directors, as defined under the Nasdaq Stock Exchange listing rules (the “Nasdaq
listing rules”), and the Board consists of a majority of “independent directors,” as defined under the rules of
the SEC and Nasdaq listing rules relating to director independence requirements.

97

Item 14.
PRINCIPAL ACCOUNTANT FEES AND SERVICES.

The firm of WithumSmith+Brown,
PC, or Withum, acted as our independent registered public accounting firm during the years ended December 31, 2024 and 2023. The following
is a summary of fees paid or to be paid to Withum for services rendered.

Audit Fees

Audit fees consist of fees
billed for professional services rendered for the audit of our year-end financial statements and services that are normally provided by
Withum in connection with regulatory filings. The aggregate fees billed by Withum for professional services rendered for the audit of
our annual financial statements, the initial public offering and other required filings with the SEC for the years ended December 31,
2024 and 2023 totaled $179,584 and $89,960, respectively.

Audit-Related Fees

Audit-related services consist
of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements
and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation
and consultations concerning financial accounting and reporting standards. We did not pay Withum for any audit-related services during
the years ended December 31, 2024 and 2023.

Tax Fees

We paid Withum $0 and $10,504
for tax compliance, tax planning and tax advice for the years ended December 31, 2024 and 2023, respectively.

All Other Fees

We did not pay Withum for
other services for the years ended December 31, 2024 and 2023.

Audit Committee Pre-Approval Policies and Procedures

Our audit committee was formed
upon the consummation of the initial public offering. Since the formation of our audit committee, and on a going-forward basis, the audit
committee has and will pre-approve all auditing services and permitted non-audit services to be performed for us by our auditors, including
the fees and terms thereof (subject to the de minimis exceptions for non-a