Company: LASE
Filing Date: 2025-06-24
Form Type: 10-K
Source: 0001641172-25-016194
Chunk: 8

Company: Laser Photonics Corp
Filing Date: 2025-06-24
Form: 10-K
Item: Item 9
Chunk 8
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 such procedures, and any steps taken to deal with such issues when required by applicable law; and

    ●
    approving (or, as permitted,
    pre-approving) all audit and all permissible non-audit services, other than de minimis non-audit services, to be performed by the
    independent registered public accounting firm.

56

The
Audit Committee has discussed with management and the independent auditor the Company’s annual audited financial statements for
the year ended December 31, 2024. The Audit Committee has discussed with M&K CPAS, PLLC (“M&K CPAS, PLLC”),
the Company’s independent auditor for the 2024 fiscal year, matters required to be discussed by the applicable requirements of
the Public Company Accounting Oversight Board and the SEC. The Audit Committee has received written disclosures and letters from M&K
CPAS, PLLC and has discussed their independence from management and the Company. Based upon the reviews and discussions, the
Audit Committee recommended to the Board of Directors that the previously mentioned audit financial statements should 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.

Compensation
Committee

Our
compensation committee is comprised of Troy Parkos and Carlos M. Gonzalez. Our board has determined that each of Mr. Parkos and Mr. Gonzalez
qualifies as an independent director under Section 5605(a)(2) of the Nasdaq rules and as “non-employee director” for purposes
of Section 16b-3 under the Exchange Act and does not have a material relationship with us that would affect their ability to be independent
from management in connection with the duties of a compensation committee member, as described in Section 5605(d)(2) of the Nasdaq rules.
Ms. Pathak serves as the chairman of our compensation committee.

Our
compensation committee has adopted a written compensation committee charter, viewable at https://laserphotonics.com/compensationcommittee,
that provides that the functions of our compensation committee include, among other things:

    ●
    reviewing and approving,
    or recommending to our board of directors for approval, the compensation of our executive officers and any compensatory arrangement
    with our executive officers;

    ●
    reviewing and recommending
    to our board of directors for approval the compensation of our directors and any changes to their compensation;

    ●
    reviewing and approving,