Company: ALAR
Filing Date: 2025-03-20
Form Type: 20-F
Source: 0001213900-25-025287
Chunk: 140

Company: Alarum Technologies Ltd.
Filing Date: 2025-03-20
Form: 20-F
Item: Item 16C
Chunk 140
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ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Kesselman & Kesselman,
a member firm of PricewaterhouseCoopers International Limited, has served as our principal independent registered public accounting firm
for each of the two years ended December 31, 2024, and 2023.

The following table provides
information regarding fees paid by us to Kesselman & Kesselman, a member firm of PricewaterhouseCoopers International Limited for
all services, including audit services, for the years ended December 31, 2024, and 2023:

                          Year Ended                                        
                          December 31,                                      
                          2024                           2023               
 ────────────────────────────────────────────────────────────────────────────
  Audit fees (1)          $                 195,500      $         276,500  
  Audit-related fees                        -                      -        
  Tax fees (2)                              19,000                 11,750   
  All other fees                            -                      -        
  Total                   $                 214,500      $         288,250  

  (1)      This category includes services such as consents and assistance with and review of documents filed with the SEC as well as fees related to our registration statements and public offerings.  
  (2)      Includes professional services rendered by our independent registered public accounting firm for tax compliance and tax advice on actual or contemplated transactions.                        

Pre-Approval of Auditors’ Compensation

Our audit committee has a
pre-approval policy for the engagement of our independent registered public accounting firm to perform certain audit and non-audit services.
Pursuant to this policy, which is designed to assure that such engagements do not impair the independence of our auditors, the audit committee
pre-approves annually a catalog of specific audit and non-audit services in the categories of audit services, audit-related services and
tax services that may be performed by our independent registered public accounting firm. If a type of service, that is to be provided
by our auditors, has not received such general pre-approval, it will require specific pre-approval by our audit committee. The policy
prohibits retention of the independent registered public accounting firm to perform the prohibited non-audit functions defined in applicable
SEC rules.

ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS
FOR AUDIT COMMITTEES

Not applicable.

ITEM 16E. PURCHASES