Company: JSDA
Filing Date: 2025-06-04
Form Type: DEF 14A
Source: 0001641172-25-013621
Chunk: 44

Company: JONES SODA CO.
Filing Date: 2025-06-04
Form: DEF 14A
Chunk 44
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| Audit-Related Fees (2) |     |   |       — |     |   |       — |
| Tax fees (3)           |     |   | 127,284 |     |   |  60,625 |
| All Other Fees (4)     |     |   |       — |     |   |       — |

| (1) | “Audit Fees” represent fees for professional services provided in connection with the audit of our annual financial statements and review of our quarterly financial statements included in our reports on Form 10-Q, and audit services provided in connection with other statutory or regulatory filings, including, without limitation, our Registration Statements on Form S-1. |
| (2) | “Audit-Related Fees” generally represent fees for assurance and related services reasonably related to the performance of the audit or review of our financial statements.                                                                                                                                                                                                          |
| (3) | “Tax Fees” generally represent fees for tax compliance, tax advice and tax planning.                                                                                                                                                                                                                                                                                                |
| (4) | “All Other Fees” generally represents fees for products and services provided to the Company that are not otherwise reported in the table.                                                                                                                                                                                                                                          |

Policy on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Auditors

All audit, audit-related and tax services were
pre-approved by the Audit Committee, which concluded that the provision of such services by our independent accountants for 2024 was compatible
with the maintenance of that firm’s independence in the conduct of its auditing functions. The Audit Committee’s charter requires
that the Audit Committee review the scope and extent of audit services to be provided, including the engagement letter, prior to the annual
audit, and review and pre-approve all audit fees to be charged by the independent accountants. In addition, the charter requires the Audit
Committee to pre-approve all additional non-audit matters, if any, to be provided by the independent accountants.

Changes in our Accountants

Dismissal of Independent Registered Public Accounting Firm

As previously disclosed in a Current Report on
Form 8-K filed with the SEC on July 18, 2023, through and with the approval of its Audit Committee, the Company dismissed Armanino LLP
(“Armanino”) as its independent registered public accounting firm. Armanino audited the Company’s consolidated financial
statements as of and for the fiscal years ended December 31, 2022 and 2021. The reports of Armanino