Company: CDAQF
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001641172-25-000421
Chunk: 569

Company: Compass Digital Acquisition Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 2
Chunk 569
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 Marcum and Withum for services rendered.

Audit
Fees

Audit
fees consist of fees for professional services rendered for the audit of our year-end financial statements and services that are normally
provided by our independent registered public accounting firm in connection with regulatory filings. The aggregate fees of Withum and
Marcum for professional services rendered for the audit of our annual financial statements, review of the financial information included
in our Forms 10-Q for the respective periods and other required filings with the SEC for the years ended December 31, 2024 and 2023 totaled
approximately $127,920 and $90,713, respectively. Audit fees consist of $40,560 and $37,960 for services provided by Withum for the years
ended December 31, 2024 and 2023, respectively, and $0 and $58,473 for services provided by Marcum for the years ended December 31, 2024
and 2023, respectively. The above amounts include interim procedures and audit fees, as well as attendance at Audit Committee meetings.

Audit-Related
Fees

Audit-related
fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our
financial statements and are not reported under “Audit Fees.” These services include attest services that are not required
by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay Withum or Marcum for
any audit-related fees for the years ended December 31, 2024 and 2023.

Tax
Fees

Tax
fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice. We paid Withum $4,160
and $4,160 for tax services, planning or advice for the years ended December 31, 2024 and 2023, respectively. We did not pay Marcum
for tax services, planning or advice for the years ended December 31, 2024 and 2023.

All
Other Fees

All
other fees consist of fees billed for all other services. We did not pay Withum or Marcum for any other services for the years ended
December 31, 2024 and 2023.

Pre-Approval
Policy

Our
Audit Committee was formed upon the consummation of our Initial Public Offering. As a result, any such services rendered prior to the
formation of our Audit Committee in 2021 were approved by