Company: CIFRW
Filing Date: 2025-04-21
Form Type: DEF 14A
Source: 0001819989-25-000027
Chunk: 20

Company: Cipher Mining Inc.
Filing Date: 2025-04-21
Form: DEF 14A
Chunk 20
---
         |              | $                       | 2,399,681 |     | $ | 1,557,296 |
| Audit-Related Fees |              |                         |         — |     |   |         — |
| Tax Fees           |              |                         |         — |     |   |         — |
| All Other Fees     |              |                         |         — |     |   |         — |
| Total Fees         |              | $                       | 2,399,681 |     | $ | 1,557,296 |

#### Audit Fees
Audit fees consist of fees related to professional services rendered in connection with the annual audit of our financial statements, review of our quarterly financial statements and review of the Company’s registration statements and other filings.

#### 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 financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay Marcum for consultations concerning financial accounting and reporting standards for the last two fiscal years.

#### Tax Fees
Tax fees consist of fees billed for professional services related to state and local tax preparation.

#### All Other Fees
We did not pay Marcum for other services for the last two fiscal years.

### Pre-Approval Policies and Procedures
The Audit Committee has adopted a policy (the “Pre-Approval Policy”) that sets forth the procedures and conditions pursuant to which audit and non-audit services proposed to be performed by the independent auditor may be pre-approved. The Pre-Approval Policy generally provides that we will not engage CBIZ to render any audit, audit-related, tax or permissible non-audit service unless the service is either (i) explicitly approved by the Audit Committee (“specific pre-approval”) or (ii) entered into pursuant to the pre-approval policies and procedures described in the Pre-Approval Policy (“general pre-approval”). Unless a type of service to be provided by CBIZ has received general pre-approval under the Pre-Approval Policy, it requires specific pre-approval by the Audit Committee or by a designated member of the Audit Committee to whom the committee has delegated the authority to grant pre-approvals. Any proposed services exceeding pre-approved cost levels or budgeted amounts will also require specific pre-approval. For both types of pre-approval, the Audit Committee will consider whether such services are consistent with the SEC’s rules