Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 1494

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 12
Chunk 1494
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 Sponsor from any claims arising out of or relating to the Initial Public Offering or the Company’s
operations or conduct of the Company’s business or any claim against the Sponsor alleging any expressed or implied management or
endorsement by the Sponsor of any of the Company’s activities or any express or implied association between the Sponsor and the
Company or any of its affiliates, which agreement provides that the indemnified parties cannot access the funds held in the Trust Account.
For the period from inception through December 31, 2024, the Company incurred $30,000 in administrative services expenses under the arrangement.

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Item
14. Principal Accounting Fees and Services.

The firm of WithumSmith+Brown, PC acts as our
independent registered public accounting firm. The following is a summary of fees paid to WithumSmith+Brown, PC for services rendered.

Audit Fees. Audit fees consist of fees billed for professional services rendered
for the audit of our year-end financial statements and services that are normally provided by WithumSmith+Brown, PC in connection with
regulatory filings. The aggregate fees billed by WithumSmith+Brown, PC for audit fees, inclusive of required filings with the SEC for
the years ended December 31, 2024 and 2023 and of services rendered in connection with our Initial Public Offering, amounted to $82,680
and $29,640, respectively.

Audit-Related Fees. Audit-related fees
consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our year-end
financial statements and are not reported under “Audit Fees.” These services include attest services that are not required
by statute or regulation and consultation concerning financial accounting and reporting standards. During the years ended December 31,
2024 and 2023, we did not pay WithumSmith+Brown, PC any audit-related fees.

Tax Fees. Tax fees consist of fees billed
for professional services relating to tax compliance, tax planning and tax advice. During the years ended December 31, 2024 and 2023,
we did not pay WithumSmith+Brown, PC any tax fees.

All Other Fees. All other fees consist of fees billed for all other services. During
the years ended December 31, 2024 and 2023, we did not pay WithumSmith+Brown, PC any other fees.

Pre-Approval Policy

Our audit committee was formed upon the consummation
of our Initial Public Offering. As a result