Company: BIVIW
Filing Date: 2025-09-25
Form Type: DEF 14A
Source: 0001520138-25-000287
Chunk: 37

Company: BIOVIE INC.
Filing Date: 2025-09-25
Form: DEF 14A
Chunk 37
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 auditor independence, the Audit
Committee has responsibility for appointing, setting compensation and overseeing the work of our independent registered public accounting
firm. In recognition of this responsibility, the Audit Committee has established a policy to pre-approve all audit and permissible non-audit
services provided by our independent registered public accounting firm.

Prior to engagement of an independent registered public accounting firm
for the next year’s audit, management will submit an aggregate of services expected to be rendered during that year for each of
four categories of services to the Audit Committee for approval.

| 1. | Audit services include                                                                                                                   
 audit work performed in the preparation of financial statements, as well as work that generally only an independent registered public    
 accounting firm can reasonably be expected to provide, including comfort letters, statutory audits, and attest services and consultation 
 regarding financial accounting and/or reporting standards.                                                                               |

| 2. | Audit-Related services                                                                                                                      
 are for assurance and related services that are traditionally performed by an independent registered public accounting firm, including      
 due diligence related to mergers and acquisitions, employee benefit plan audits, and special procedures required to meet certain regulatory 
 requirements.                                                                                                                               |

| -27- |

| 3. | Tax services include                                                                                                              
 all services performed by an independent registered public accounting firm’s tax personnel, except those services specifically    
 related to the audit of the financial statements, and includes fees in the areas of tax compliance, tax planning, and tax advice. |

Prior to engagement, the Audit Committee pre-approves these services by
category of service. The fees are budgeted and the Audit Committee requires our independent registered public accounting firm and management
to report actual fees versus the budget periodically throughout the year by category of service. During the year, circumstances may arise
when it may become necessary to engage our independent registered public accounting firm for additional services not contemplated in the
original pre-approval. In those instances, the Audit Committee requires specific pre-approval before engaging our independent registered
public accounting firm.

The Audit Committee may delegate pre-approval authority to one or more
of its members. The member to whom such authority is delegated must report, for informational purposes only, any pre-approval decisions
to the Audit Committee at its next scheduled meeting.

<div align='center'>THE BOARD OF DIRECTORS UNANIMOUSLY RECOMMENDS A VOTE “FOR”

THE RATIFICATION OF EISNERAMPER LLP AS OUR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR THE FISCAL YEAR END