Company: BIVIW
Filing Date: 2025-09-25
Form Type: DEF 14A
Source: 0001520138-25-000287
Chunk: 36

Company: BIOVIE INC.
Filing Date: 2025-09-25
Form: DEF 14A
Chunk 36
---
 Audit
Committee. The Audit Committee reviews and monitors these processes. In giving its recommendation to the Board of Directors, the Audit
Committee has expressly relied on (i) management’s representation that such financial statements have been prepared in conformity
with United States generally accepted accounting principles and (ii) the report of the Company’s independent registered public accounting
firm, with respect to such financial statements.

James Lang, Chairman

Sigmund Rogich

Michael Sherman

| -26- |

<div align='center'>PROPOSAL NO. 2

RATIFICATION OF APPOINTMENT OF

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

The following table presents fees for professional services rendered by
EisnerAmper LLP (“EisnerAmper”) for the audit of the Company’s annual financial statements for the years ended June
30, 2025 and 2024 and fees billed for other services rendered during those periods:

|                      |     |   |    2025 |     |   |    2024 |
|:---------------------|:----|:--|--------:|:----|:--|--------:|
| Audit Fees           |     | $ | 343,075 |     | $ | 244,425 |
| Audit - Related Fees |     |   |  99,750 |     |   |       — |
| Tax Fees             |     |   |  26,250 |     |   |       — |
| All Other Fees       |     |   |       — |     |   |       — |
| Total                |     | $ | 469,075 |     | $ | 244,425 |

—Consists of fees billed for
professional services rendered for the audit of the Company’s annual financial statements included in the Company’s Annual
Reports on Form 10-K, review of interim financial statements included in the Company’s Quarterly Reports on Form 10-Q and services
that are normally provided by the independent auditors in connection with engagements for those years.

—Consists of fees billed
for professional services rendered that are reasonably related to the performance of the audit or review of the Company’s financial
statements and are not reported above under the caption “Audit Fees.”

—Consists of fees billed for
professional services rendered regarding tax advice and tax planning.

—N/A

Policy on Audit Committee Pre-Approval of Audit and Permissible Non-audit Services of Independent Public Accountant

Consistent with SEC policies regarding