Company: ALCE
Filing Date: 2025-06-06
Form Type: 10-K
Source: 0001213900-25-052242
Chunk: 3321

Company: Alternus Clean Energy, Inc.
Filing Date: 2025-06-06
Form: 10-K
Item: Item 13
Chunk 3321
---
 of comparable products or services, management’s recommendation with respect
to the proposed related person transaction and the extent of the related person’s interest in the transaction.

All of the transactions described
in this section were entered into prior to the adoption of this policy.

Item 14. Principal Accounting Fees and Services

Audit and Non-Audit Fees

BDO USA, LLP (n/k/a BDO USA,
P.C.) (“BDO”) served as the independent registered public accounting firm to audit our books and accounts for the fiscal
year ending December 31, 2022 and provided audit services up to the Business Combination Closing date, December 22, 2023.

Mazars USA LLP (“Mazars”)
served as the independent registered public accounting firm to audit our combined books and accounts for the fiscal year ending December
31, 2023.

From June 1, 2024 Forvis
Mazars, LLP (“Forvis Mazars”) served as the independent registered public accounting firm to audit our books and accounts
for the fiscal year ending December 31, 2024 and provided audit services up to November 5, 2024.

85

On November 5, 2024, the Company’s
Audit Committee dismissed Forvis Mazars as the Company’s independent registered public accounting firm. Also on November 5, 2024,
the Company’s Audit Committee approved, and the Company’s Board of Directors (the “Board”) ratified, the engagement
of Kreit & Chiu CPA, 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 
     -