Company: OCC
Filing Date: 2025-02-18
Form Type: PRE 14A
Source: 0001437749-25-004188
Chunk: 61

Company: OPTICAL CABLE CORP
Filing Date: 2025-02-18
Form: PRE 14A
Chunk 61
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, the Company’s independent registered public accounting firm and by Brown Edwards, the Company’s former independent registered public accounting firm for the fiscal years ended October 31, 2024 and 2023:

| Audit fees (1)     |     | 2024   
 Amount |         |     | 2023   
 Amount |         |
|:-------------------|:----|:-------|--------:|:----|:-------|--------:|
| Brown Edwards (2)  |     | $      |  42,405 |     | $      | 344,499 |
| Crowe, LLP         |     |        | 341,462 |     |        |       — |
| Tax fees (3)       |     |        |  21,684 |     |        |  27,616 |
| All other fees (4) |     |        |       — |     |        |     855 |
| Total fees         |     | $      | 405,551 |     | $      | 372,970 |

| (1) | Audit fees include annual financial statement audit and limited quarterly review services in 2024 and 2023.                                                                                                                                                                                                                                                   |
| (2) | The 2024 amount includes fees for review services related to the first quarter of fiscal year 2024 and issuance of consent and effects of the restatement, discussed in Note 20 to the 2024 financial statements, with respect to the year ended October 31, 2023, for inclusion of fiscal year 2023 financial statements with the 2024 financial statements. |
| (3) | Tax fees include fees for services provided by Brown Edwards for income tax provision review, federal tax return review and tax advice services in 2024 and 2023.                                                                                                                                                                                             |
| (4) | All other fees include fees related to successor auditor inquiries for a benefit plan audit in 2023.                                                                                                                                                                                                                                                          |

Audit Committee Pre-Approval of Audit and Permissible Non-audit Services of Independent Registered Public Accounting Firm

As stated in the Audit Committee charter, the Audit Committee must pre-approve all audit and permitted non-audit services provided by the Company’s independent registered public accounting firm. During fiscal year 2024, the Audit Committee pre-approved all of the services provided by Crowe LLP and Brown, Edwards & Company, L.L.P.

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CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS</div>

During the