Company: MIRA
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001183
Chunk: 512

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 4
Chunk 512
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 agreements. Because these descriptions are only summaries of the applicable agreements,
they do not necessarily contain all of the information that you may find useful. Copies of certain of the agreements have been filed
as exhibits to this Report and are available electronically on the website of the SEC at www.sec.gov.

As
a matter of corporate governance policy, we have not and will not make loans to officers or loan guarantees available to “promoters”
as that term is commonly understood by the SEC and state securities authorities.

All
future transactions between us and our officers, directors or five percent stockholders, and respective affiliates will be on terms no
less favorable than could be obtained from unaffiliated third parties and will be approved by a majority of our independent directors
who do not have an interest in the transactions and who had access, at our expense, to our legal counsel or independent legal counsel.

84

Item
14. Principal Accountant Fees and Services.

Audit
Fees.

The
aggregate fees billed by Cherry Bekaert LLP 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 December 31, 2023 totaled $0.08 million and $0.06 million, respectively.

Additionally,
the Company appointed a new audit firm, Salberg & Company P.A (“Salberg”) effective December 19, 2024. The aggregate
fees billed by Salberg for professional services rendered for the audit of our annual financial statements, and other required filings
with the SEC for the year ended December 31, 2024 totaled $0.05 million

The
above amounts include interim procedures and audit fees, as well as attendance at audit committee meetings.

Audit-Related
Fees.

The
aggregate fees billed by Cherry Bekaert LLP for audit-related fees for the years ended December 31, 2024 and 2023 were $0.05 million
and $0.03 million, respectively. The fees were provided in consideration of services consisting of review and update procedures associated
with registration statements and other SEC filings.

Tax
Fees.

There
were no fees billed by Salberg & Company P.A for tax services.

All
Other Fees. None

The
Audit Committee of our board of directors has established its pre-approval policies and procedures, pursuant to which the Audit Committee
approved the foregoing audit and