Company: CPMV
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001683168-25-002584
Chunk: 318

Company: Mosaic ImmunoEngineering Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 1C
Chunk 318
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 of the financing (the “20% Deferral”). The number of RSU’s to be granted will be calculated based on the closing
price of the Company’s common stock on the closing date of the financing and will vest one-year from the date of grant. There was
no share-based compensation expense recorded for year ended December 31, 2024 or 2023 pertaining to the 20% Deferral as the terms are
unknown and are based on a future performance trigger.

    ITEM 14.
    PRINCIPAL ACCOUNTANT FEES AND SERVICES

Independent Registered Public Accounting Firm Fees

The following table presents fees for professional
services rendered by KMJ Corbin & Company LLP (“KMJ”) and Rose, Snyder & Jacobs LLP (“RSJ”) for the audit
of the Company’s consolidated financial statements for the years ended December 31, 2024 and 2023 and fees billed for other services
rendered for those periods.

In May 2024, the partners and professional staff of
KMJ joined Crowe LLP (“Crowe”). The Company continued to receive services from KMJ until it resigned as the Company’s
independent registered public accounting firm. In connection with the resignation of KMJ, the Company selected RSJ to serve as the Company’s
independent registered public accounting firm effective May 10, 2024 for the fiscal year ended December 31, 2024.

Fees paid to Rose, Snyder & Jacobs LLP were as
follows:

    Year Ended
                                                                                December 31, 2024 
  
    Audit fees (1) 
    $49,500 
  
    Audit-related fees (2) 
     – 
  
    Tax fees (3) 
     – 
  
    All other fees 
     – 
  
    Total fees 
    $49,500 

 45 

Fees paid to KMJ Corbin & Company LLP were as
follows:

    Year Ended
                                                                                December 31, 2024  
    Year Ended
                                                                                December 31, 2023 
  
    Audit fees (1) 
    $10,700  
    $42,680 
  
    Audit-related fees (2) 
     –  
     – 
  
    Tax fees (3) 
     4,500  
     4,500 
  
    All other fees 
     –  
     – 
  
    Total fees 
    $15,