Company: APT
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0001437749-25-013635
Chunk: 39

Company: ALPHA PRO TECH LTD
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 39
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This report is furnished by the Audit Committee:

<div align='center'>Benjamin A. Shaw (Chairman)

David R. Garcia

John Ritota

29

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

Fees

The following tables set forth the fees billed to us by Tanner LLC (“Tanner”) relating to the following years:

|                    |     | For the Years Ended December 31, |    2024 |     |   |    2023 |
|:-------------------|:----|:---------------------------------|--------:|:----|:--|--------:|
| Audit Fees         |     | $                                | 224,558 |     | $ | 218,801 |
| Audit-Related Fees |     |                                  |       - |     |   |       - |
| Tax Fees           |     | $                                |  57,650 |     | $ |  58,814 |
| All Other Fees     |     |                                  |       - |     |   |       - |
|                    |     | $                                | 282,208 |     | $ | 277,615 |

Audit Fees

Audit Fees paid to Tanner were for professional services relating to the audit of the Company’s annual consolidated financial statements in 2024 and 2023 and the review of condensed consolidated financial statements included in the Company’s Quarterly Reports on Form 10-Q. In addition, Audit Fees include those fees related to Tanner’s audit of the effectiveness of the Company’s internal controls over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act.

Audit-Related Fees

Audit-Related Fees represent fees billed, or expected to be billed, for assurance and related services that are reasonably related to the performance of the audit or review of the financial statements and which are not reported under “Audit Fees.” There were no Audit-Related Fees paid to Tanner in 2024 or 2023.

Tax Fees

Tax Fees represent the fees billed for services relating to tax compliance, filing tax returns and tax advice on state tax requirements in 2024 and 2023. All of these services were pre-approved by the Audit Committee.

All Other Fees

All Other Fees encompass any services provided by the independent registered public accounting firm other than the services reported in the other above categories. There were no Other Fees paid to Tanner in 2024 or 2023.

Pre-Approval Policy

The Audit Committee’s policy is to specifically pre-approve all audit and