Company: CHUC
Filing Date: 2025-06-24
Form Type: DEF 14A
Source: 0001437749-25-021182
Chunk: 33

Company: Charlie's Holdings, Inc.
Filing Date: 2025-06-24
Form: DEF 14A
Chunk 33
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 of the scope of the engagement of the independent registered public accountants or on an individual, explicit case-by-case basis before the independent auditor is engaged to provide each service.

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AUDIT COMMITTEE REPORT</div>

The Audit Committee has reviewed and discussed the audited financial statements with management, which has represented that the financial statements were prepared in accordance with accounting principles generally accepted in the United States. The Audit Committee discussed with management the quality and acceptability of the accounting principles employed, including all critical accounting policies used in the preparation of the financial statements and related notes, the reasonableness of judgments made, and the clarity of the disclosures included in the statements.

The Audit Committee also reviewed our consolidated financial statements for fiscal year 2024 with Urish Popeck & Co., LLC, our independent auditors for fiscal year 2023, who are responsible for expressing an opinion on the conformity of those audited financial statements with accounting principles generally accepted in the United States. The Audit Committee has discussed with Urish Popeck & Co., LLC the matters required to be discussed by PCAOB Auditing Standard No. 16.

The Audit Committee has received the written disclosures and the letter from Urish Popeck & Co., LLC mandated by applicable requirements of the Public Company Accounting Oversight Board regarding the independent auditors’ communications with the Audit Committee concerning independence and has discussed with Urish Popeck & Co., LLC its independence and has considered whether the provision of non-audit services provided by Urish Popeck & Co., LLC is compatible with maintaining Urish Popeck & Co., LLC’s independence.

Based on the reviews and discussions referred to above, the Audit Committee recommended to the Board that the audited financial statements be included in our Annual Report on Form 10-K for the year ended December 31, 2024 for filing with the Securities and Exchange Commission.

This report is submitted by the members of the Audit Committee of the Board:

Scot Cohen

Jeff Fox

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STOCKHOLDER PROPOSALS FOR THE 2026 MEETING</div>

Our bylaws provide that, for matters to be properly brought before an annual meeting, business must be either (i) specified in the notice of annual meeting (or any supplement or amendment thereto) given by or at the direction of the Board, (ii) otherwise brought before the annual meeting by or at the direction of the Board, or (iii) otherwise properly brought before the annual meeting by a stockholder. In addition to any