Company: TOMZ
Filing Date: 2025-09-30
Form Type: DEF 14A
Source: 0001654954-25-011258
Chunk: 27

Company: TOMI Environmental Solutions, Inc.
Filing Date: 2025-09-30
Form: DEF 14A
Chunk 27
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 directors and beneficial owners of more than 10% of our Common Stock under Section 16 of the Exchange Act were filed on a timely basis, except that one Form 4, filed on January 8, 2024, for Elissa J. Shane relating to one transaction, a conversion of an option to purchase Common Stock, was not filed timely.

<div align='center'>REPORT OF THE AUDIT COMMITTEE</div>

The primary responsibility of the Audit Committee is to assist the Board in discharging its oversight responsibilities with respect to financial matters and compliance with laws and regulations. The primary methods used by the Audit Committee to fulfill its responsibility with respect to financial matters are:

| · | to appoint, evaluate, and, as the Audit Committee may deem appropriate, terminate and replace our independent registered public accountants;                          |
| · | to monitor the independence of our independent registered public accountants;                                                                                         |
| · | to determine the compensation of our independent registered public accountants;                                                                                       |
| · | to pre-approve any audit services, and any non-audit services permitted under applicable law, to be performed by our independent registered public accountants;       |
| · | to review our risk exposures, the adequacy of related controls and policies with respect to risk assessment and risk management;                                      |
| · | to monitor the integrity of our financial reporting processes and systems of control regarding our finance, accounting, legal compliance and information systems; and |
| · | to facilitate and maintain an open avenue of communication among the Board, our management and our independent registered public accountants.                         |

In discharging its responsibilities relating to internal controls, accounting and financial reporting policies and auditing practices, the Audit Committee discussed with our independent registered public accountants, Rosenberg Rich Baker Berman & Co., the overall scope and process for its audit. The Audit Committee has met with Rosenberg Rich Baker Berman & Co., with and without management present, to discuss the results of its examinations and the overall quality of our financial reporting.

The Audit Committee has discussed with Rosenberg Rich Baker Berman & Co. its judgments about the quality, in addition to the acceptability, of our accounting principles as applied in our financial reporting, as required by applicable rules adopted by the Public Company Accounting Oversight Board (“PCAOB”).

The Audit Committee also has received a letter from Rosenberg Rich Baker Berman & Co. that is required by applicable requirements of the PCAOB regarding the independent accountant’s communications with the audit committee concerning independence, and has discussed with Rosenberg Rich Baker B