Company: DSNY
Filing Date: 2025-11-24
Form Type: 10-K
Source: 0001062993-25-016994
Chunk: 291

Company: DESTINY MEDIA TECHNOLOGIES INC
Filing Date: 2025-11-24
Form: 10-K
Item: Item 7A
Chunk 291
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 which we were or are a party during the past two years, or in any proposed transaction to which the Company proposes to be a party:

                any director or officer;
                any person who beneficially owns, directly or indirectly, shares carrying more than 5% of the voting rights attached to our common stock; or
                any immediate family member of any of the foregoing persons.

SHARE ISSUANCES

None.

All of our non-employee directors are our independent directors as that term is defined by TSX rules and NASDAQ 5605(a)(2) and the applicable rules of the Securities and Exchange Commission. 

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES.

Audit Fees

The aggregate audit and review fees incurred for the fiscal years ended August 31, 2025 and 2024 were $76,458 and $73,000, respectively. Such fees included work completed for our annual audit and for the review of our consolidated financial statements included in our Forms 10-K and 10-Q.

The 2025 audit was performed by Davidson & Company, the Company's current auditor, appointed as the Company's new independent registered public accounting firm on May 28, 2025. The 2024 audit was performed by Smythe LLP, the Company's predecessor auditor who resigned on May 28, 2025.

                45

Audit Related Fees

None.

Tax Fees

For the fiscal year ended August 31, 2025 the Company incurred $5,727 in fees billed for tax compliance services provided by BHI Tax. For the fiscal year ended August 31, 2024 the Company incurred $7,800 in fees billed for tax compliance services provided by Smythe LLP.

All Other Fees

None.

Pre-Approval Policies and Procedures

All auditing services and permitted non-audit services (including the fees and terms thereof) to be performed for the Company by our independent auditor must be approved by the Audit Committee in advance, except non-audit services (other than review and attestation services) if such services fall within exceptions established by the SEC. The Audit Committee will pre-approve any permissible non-audit services to be provided by the Company's independent auditors on behalf of the Company that do not fall within any exception to the pre-approval requirements established by the SEC. The Audit Committee may delegate to one or more members the authority to pre-approve permissible non-audit services, but any such delegate or delegates must present their pre-approval decisions to