Company: CHUC
Filing Date: 2025-06-24
Form Type: DEF 14A
Source: 0001437749-25-021182
Chunk: 32

Company: Charlie's Holdings, Inc.
Filing Date: 2025-06-24
Form: DEF 14A
Chunk 32
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Our Board of Directors recommends a vote FOR the ratification of the appointment of Urish Popeck & Co., LLC as our independent registered certified public accounting firm for the fiscal year 2025. If the appointment is not ratified, our audit committee will consider whether it should select another independent registered certified public accounting firm.

<div align='center'>INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTING FIRM FEES AND SERVICES</div>

The following table provides information relating to the fees billed or reasonably expected to be billed to us for the years ended December 31, 2024 and 2023:

|                        |     | 2024 |         |     | 2023(3) |         |
|:-----------------------|:----|:-----|--------:|:----|:--------|--------:|
| Audit fees (1)         |     | $    | 140,000 |     | $       | 124,240 |
| Audit-related fees (2) |     | $    |  25,000 |     | $       |  32,400 |
| Tax fees               |     | $    |       - |     | $       |       - |
| All other fees         |     | $    |       - |     | $       |       - |
| Total                  |     | $    | 165,000 |     | $       | 156,640 |

| 1. | Audit fees consists of fees for professional services for the audit of our consolidated financial statements included in our Annual Report on Form 10-K and review of our condensed financial information included in our quarterly filings on Form 10-Q, including all services required to comply with the standards of the Public Company Accounting Oversight Board (United States). |

| 2. | Audit-Related Fees include fees billed for services related to registration statements and filings with the SEC in 2023 and 2022. Services were billed by our prior independent auditor. |

| 3. | Relates to fees from our prior independent auditor (Mazars USA). |

Policy on Audit Committee Pre-Approval of Audit and Non-Audit Services

The audit committee, in accordance with its charter, must pre-approve all non-audit services provided by our independent registered public accountants. The Audit Committee generally pre-approves specified services in the defined categories of audit services, audit related services and tax services up to specified amounts. Pre-approval may also be given as part of our Audit Committee’s approval