Company: SNBH
Filing Date: 2025-04-16
Form Type: 10-K
Source: 0001731122-25-000581
Chunk: 122

Company: SENTIENT BRANDS HOLDINGS INC.
Filing Date: 2025-04-16
Form: 10-K
Item: Item 1A
Chunk 122
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 to the Company or was involved in any transaction in which the amount exceeded
$120,000 and such person had a direct or indirect material interest.

34

Procedures for Approval of Related Party Transactions

Our Board of Directors is charged with reviewing and
approving all potential related party transactions. All such related party transactions must then be reported under applicable SEC rules.
We have not adopted other procedures for review, or standards for approval, of such transactions, but instead review them on a case-by-case
basis.

Director Independence

Our Board of Directors has undertaken a review of
its composition and the independence of each director. Based on the review of each director’s background, employment and affiliations,
including family relationships, the Board of Directors has determined that there are no “independent directors” under the
rules and regulations of the SEC.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Victor Mokuolu, CPA LLC served as our independent
auditor beginning with the third quarter of 2022. The following is a summary of the fees billed to the Company for professional services
rendered for the fiscal year ended December 31, 2022.

The following is a summary of the fees billed to the
Company for professional services rendered for the fiscal years ended December 31, 2024 and 2023.

    2024 
    2023
  
    Audit Fees - Victor Mokuolu, CPA LLC 
    $19,000  
    $12,750 
  
    Audit Related Fees - Victor Mokuolu, CPA LLC 
     —  
     — 
  
    Tax Fees 
     —  
     — 
  
    All Other Fees 
     —  
     — 
  
    Totals 
    $19,000  
    $12,750 

AUDIT FEES. Consists of fees billed for professional
services rendered for the audit of the Company’s consolidated financial statements and review of the interim consolidated financial
statements included in quarterly reports and services in connection with statutory and regulatory filings or engagements.

AUDIT-RELATED FEES. Consists of fees billed for preparation
of financial statements and related services that are reasonably related to the performance of the audit or review of the Company’s
consolidated financial statements and are not reported under “Audit Fees.”

TAX FEES. Consists of fees billed for professional
services for tax compliance, tax advice and tax planning.

ALL OTHER FEES. Cons