Company: LRHC
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001213900-25-032211
Chunk: 2856

Company: La Rosa Holdings Corp.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 9A
Chunk 2856
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 shares
of the Company’s series A preferred stock. Upon the Company’s IPO, the shares were converted into 377,428 shares of the Company’s
Common Stock. See Note 8 – Stockholders’ Equity for additional information.

Certain companies owned by
Mr. La Rosa have from time-to-time loaned money to one or more of the Company’s subsidiaries, affiliates or franchisees with balances
that, in the aggregate, were less than $120,000 or 1% of the Company’s average of total assets at December 31, 2024 and 2023.

Independence of the Board of Directors

Our Board of Directors has
determined that a majority of the members of our Board of Directors, including Lourdes Felix, Siamack Alavi, and Ned Siegel, are “independent”
as that term is defined under applicable SEC rules and regulations.

In addition, each of the members
of each of the Audit Committee, the Compensation Committee and the Nominating and Corporate Governance Committee are independent, as determined
in accordance with the applicable independence requirements for each of such committee.

81

Item 14. Principal Accountant Fees and Services.

During the years ended December
31, 2024 and 2023, we engaged Marcum LLP as our independent registered accounting firm. For the years ended December 31, 2024 and 2023,
we incurred fees, as discussed below:

    Fiscal Year Ended
 December 31, 

    2024  
    2023 
  
    Audit Fees 
    $295,595  
    $288,470 
  
    Audit-Related Fees 
    $173,861  
    $184,232 
  
    Tax Fees 
    $—  
    $— 
  
    All Other Fees 
    $—  
    $— 
  
    Total 
    $469,456  
    $472,702 

In the above table, “audit
fees” are fees billed for services provided related to the audit of our annual financial statements, quarterly reviews of our interim
financial statements, and services normally provided by the independent accountant in connection with regulatory filings or engagements
for those fiscal periods. “Audit-related fees” are fees not included in audit fees that are billed by the independent accountant
for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements.
These audit-related fees also consist of the review of our registration statements