Company: LTRYW
Filing Date: 2025-04-22
Form Type: 10-K/A
Source: 0001641172-25-005663
Chunk: 205

Company: Lottery.com Inc.
Filing Date: 2025-04-22
Form: 10-K/A
Chunk 205
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 ended December                                               
 31, 2024.                                                                                                                                                                                                                                                                |

| (2) | Audit-Related Fees represent the aggregate fees billed for assurance and                                                                   
 other services related to the performance of review of our consolidated quarterly financial statements that are not reported under heading 
 (1) above. These services may include due diligence related to mergers and acquisitions and consultation concerning financial accounting   
 and reporting standards. In particular, Yusufali reviewed financial statements for March 31, June 30 and September 30, 2023, and reviewed  
 the financial statements for March 31 and June 30, 2024. Boladale reviewed financial statements and September 30, 2024.                    |

| (3) | All                                                      
 Other Fees represent fees billed for all other services. |

| 87 |

Audit Committee Pre-Approval Procedures for Independent Registered Public Accounting Firm

The Audit Committee has sole authority to engage and determine the compensation of our independent registered public accounting firm. The Audit Committee also is directly responsible for evaluating the independent registered public accounting firm, reviewing and evaluating the lead partner of the independent registered public accounting firm and overseeing the work of the independent registered public accounting firm. In addition, and pursuant to its charter and the Company’s Audit and Non-Audit Services Pre-Approval Policy, the Audit Committee annually reviews and pre-approves the audit services to be provided by Boladale Lawal & Co, and also reviews and pre-approves the engagement of Boladale for the provision of other services during the year, including audit-related, tax and other permissible non-audit. For each proposed service, the Company’s management and the independent registered public accounting firm are required to jointly submit to the Audit Committee detailed supporting documentation at the time of approval to permit the Audit Committee to make a determination as to whether the provision of such services would impair the independent registered public accounting firm’s independence, and whether the fees for the services are appropriate.

Changes in Independent Registered Public Accounting Firm

Resignation of Armanino LLP

As previously disclosed in the Current Report on Form 8-K filed with the SEC on October 12, 2022 (the “October 12, 2022 Form 8-K”), the Audit Committee approved on October 7, 2022 the engagement of Yusufali as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2022, effective on the same day. As previously disclosed in the Current Report on Form 8-K filed with