Company: MIRA
Filing Date: 2025-07-29
Form Type: PRER14A
Source: 0001641172-25-021434
Chunk: 96

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-07-29
Form: PRER14A
Chunk 96
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 expert within the meaning of Item 407(d) of Regulation S-K under the Securities Act.

The audit committee’s main purpose is to oversee our corporate accounting and financial reporting process. Our audit committee is responsible for, among other things:

| ● | selecting                                                                                                                             
 a qualified firm to serve as the independent registered public accounting firm to audit our financial statements;                     |
| ● | helping                                                                                                                               
 to ensure the independence and performance of the independent registered public accounting firm;                                      |
| ● | discussing                                                                                                                            
 the scope and results of the audit with the independent registered public accounting firm, and reviewing, with management and the     
 independent registered public accounting firm, our interim and year-end results of operations;                                        |
| ● | developing                                                                                                                            
 procedures for employees to submit concerns anonymously about questionable accounting or audit matters;                               |
| ● | reviewing                                                                                                                             
 our policies on risk assessment and risk management;                                                                                  |
| ● | reviewing                                                                                                                             
 related party transactions;                                                                                                           |
| ● | reviewing                                                                                                                             
 and pre-approving, as required, all audit and all permissible non-audit services to be performed by the independent registered public 
 accounting firm; and                                                                                                                  |
| ● | assisting                                                                                                                             
 our board of directors in monitoring the performance of our internal audit function.                                                  |

Our audit committee operates under a written charter that satisfies the applicable rules and regulations of the SEC and the listing standards of Nasdaq, a copy of which is available on our website at www.mirapharmaceuticals.com.

Compensation Committee

Our compensation committee consists of Dr. Denil Shekhat and Edward MacPherson, with Dr. Denil Shekhat serving as the chair of the compensation committee. Each member of the committee meets the requirements for independence under the listing standards of Nasdaq and SEC rules and regulations. Each member of our compensation committee is also a non-employee director, as defined pursuant to Rule 16b-3 promulgated under the Exchange Act, or Rule 16b-3. In arriving at these determinations, our board of directors examined all factors relevant to determining whether any compensation committee member has a relationship to us that is material to that member’s ability to be independent from management in connection with carrying out such member’s duties as a compensation committee member.

The compensation committee’s main purpose is to review and recommend policies relating to compensation and benefits of our officers and employees. Our compensation committee is responsible for, among other things:

| ● | reviewing,                                                                                                                                
 approving, and determining, or