Company: ALCE
Filing Date: 2025-06-06
Form Type: 10-K
Source: 0001213900-25-052242
Chunk: 246

Company: Alternus Clean Energy, Inc.
Filing Date: 2025-06-06
Form: 10-K
Item: Item 1
Chunk 246
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, LLP (the “New Auditor”), and appointed the New Auditor as the Company’s independent
registered public accounting firm as of November 5, 2024.

The table below presents
the aggregate fees billed for professional services rendered by Mazars US, BDO and KC for the years ended December 31, 2024 and 2023.

    2024  
    2023 
  
    Audit fees 
    $   
    $  
  
    Kreit & Chiu CPA LLP 
     501,500  
     - 
  
    BDO USA LLP 
     -  
     231,014 
  
    Mazars USA LLP 
     435,223  
     1,167,963 
  
    Forvis Mazars LLP 
     274,581  

    Audit-related fees 
     -  
     - 
  
    All other fees 
     -  
     - 
  
    Total fess 
    $1,211,304  
    $1,398,977 

In the above table, “audit
fees” are fees billed for services provided related to the audit of our annual financial statements, quarterly reviews of our interim
financial statements, and services normally provided by the independent accountant in connection with regulatory filings or engagements
for those fiscal periods. “Audit-related fees” are fees not included in audit fees that are billed by the independent accountant
for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements.
These audit-related fees also consist of the review of our registration statements filed with the SEC and related services normally provided
in connection with regulatory filings or engagements. “All other fees” are fees billed by the independent accountant for
products and services not included in the foregoing categories.

Pre–Approval Policy of Services Performed
by Independent Registered Public Accounting Firm

The Audit Committee’s
policy is to pre–approve all audit and non–audit related services, tax services and other services. Pre–approval is
generally provided for up to one year, and any pre–approval is detailed as to the particular service or category of services and
is generally subject to a specific budget. The Audit Committee has delegated the pre–approval authority to its chairperson when
expedition of services is necessary. The independent registered public accounting firm and management are required to periodically report
to the full Audit Committee regarding the extent of services provided