Company: MVIS
Filing Date: 2025-04-18
Form Type: PRE 14A
Source: 0001641172-25-005410
Chunk: 72

Company: MICROVISION, INC.
Filing Date: 2025-04-18
Form: PRE 14A
Chunk 72
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 and standards of business conduct. Management is responsible for the company’s
internal controls and the financial reporting process. Moss Adams LLP, acting as an independent registered public accounting firm is responsible
for performing an independent audit of the company’s consolidated financial statements, in accordance with the standards of the
Public Company Accounting Oversight Board (United States) (“PCAOB”) and for issuing reports thereon.

The Audit Committee has reviewed and discussed the
audited consolidated financial statements of the company for the fiscal year ended December 31, 2024 with the company’s management,
and management represented to the Audit Committee that the company’s consolidated financial statements were prepared in conformity
with generally accepted accounting principles. The Audit Committee has discussed with Moss Adams LLP, the company’s independent
auditors for the fiscal year ended December 31, 2024, the matters required to be discussed by the SEC and the PCAOB.

| 48 |

The Audit Committee received from Moss Adams LLP the
written disclosures required by Rule 3526 of the PCAOB (Communication with Audit Committee Concerning Independence) and discussed with
the firm its independence. Based on the review and discussions noted above, and subject to the limitations on the role and responsibilities
of the Audit Committee referred to in the Charter of the Audit Committee, the Audit Committee recommended to the Board that the company’s
audited consolidated financial statements be included in the company’s Annual Report on Form 10-K for the fiscal year ended December
31, 2024 for filing with the SEC.

This report of the Audit Committee shall not be deemed
to be incorporated by reference by any general statement incorporating by reference this Proxy Statement into any filing under the Securities
Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, except to the extent that the company specifically incorporates
this information by reference.

| Audit Committee of the Board of Directors |
| Simon Biddiscombe, Chair                  |
| Jeffrey A. Herbst                         |
| Jada Smith                                |

<div align='center'>OTHER BUSINESS</div>

We know of no other matters to be voted on at the
Annual Meeting or any adjournment or postponement of the meeting. If, however, other matters are presented for a vote at the meeting,
the proxy holders (the individuals designated on the proxy card) will vote your shares according to their judgment on those matters.

<div align='center'>INFORMATION ABOUT SHAREHOLDER PROPOSALS</div>

In order for a shareholder proposal to be