Company: AEMD
Filing Date: 2025-06-26
Form Type: 10-K
Source: 0001683168-25-004780
Chunk: 1395

Company: AETHLON MEDICAL INC
Filing Date: 2025-06-26
Form: 10-K
Item: Item 9A
Chunk 1395
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5% of any class of our common
stock and any members of the immediate family or affiliate of any of the foregoing persons are not permitted to enter into a related person
transaction with us without the approval or ratification of the Audit Committee. Any request for us to enter into a transaction with an
executive officer, director, nominee for election as a director, beneficial owner of more than 5% of any class of our common stock, or
any member of the immediate family or affiliate of any of the foregoing persons, in which the amount involved exceeds $120,000 and such
person would have a direct or indirect interest, must be presented to the Audit Committee for review, consideration and approval. In approving
or rejecting any such proposal, the Audit Committee is to consider the material facts of the transaction, including whether the transaction
is on terms no less favorable than terms generally available to an unaffiliated third party under the same or similar circumstances and
the extent of the related person’s interest in the transaction.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following table presents
fees for professional services billed by Haskell & White and Baker Tilly during the fiscal years ended March 31, 2025 and 2024:

    Fiscal Year 2025  
    Fiscal Year 2024 
  
    Audit Fees(1) 
    $237,300  
    $448,810 
  
    Tax Fees(2) 
     17,500  
     40,386 
  
    Total Fees 
    $254,800  
    $489,196 

    (1)
    Audit fees
    include fees for professional services rendered in connection with the audit of our annual financial statements for fiscal years
    2025 and 2024 and for reviews of our quarterly financial statements and those services normally provided in connection with statutory
    or regulatory filings or engagements including comfort letters, consents and other services related to SEC matters.

    (2)
    Tax Fees include the aggregate
    fees billed during fiscal year 2025 for professional services for preparation of income tax returns.

Policy on Audit Committee Pre-approval of
Audit and Permissible Non-audit Services of Independent Auditor

Our Audit Committee is responsible
for pre-approving all audit, audit-related, tax and other permitted non-audit services to be performed for us by our independent auditor.
The Audit Committee approved all of the services for which Baker Tilly billed us as set