Company: JSDA
Filing Date: 2025-05-01
Form Type: 10-K/A
Source: 0001641172-25-007974
Chunk: 23

Company: JONES SODA CO.
Filing Date: 2025-05-01
Form: 10-K/A
Chunk 23
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, the Audit Committee will review the related person transaction on a regular basis (at least annually).

The Audit Committee is authorized to administer our related person transactions policy, and may amend, modify and interpret the policy as it deems necessary or desirable. Any material amendments or modifications to the policy will be reported to the full Board at its next regularly scheduled meeting. In addition, the Audit Committee will conduct a regular review and assessment of the policy.

Director Independence

Our Board of Directors has determined that four of our directors, Messrs. Reichman, Norman, Dissinger, and Sirkin, are “independent directors” within the meaning of the listing standards of Nasdaq. In making its independence determinations, our Board of Directors considered all relationships between any of the directors and our Company.

| -13- |

ITEM 14. PRINCIPAL ACCOUNTING FEES ANDSERVICES.

Accountant Fees and Services

The following table sets forth the aggregate fees billed by our current independent accountants, Berkowitz Pollack Brant, for professional services rendered in the fiscal years ended December 31, 2024 and 2023.

|                |     |   |    2024 |     |   |   2023 |
|:---------------|:----|:--|--------:|:----|:--|-------:|
| 33Audit        
 Fees (1)       |     | $ | 215,000 |     | $ | 64,000 |
| Audit-Related  
 Fees (2)       |     |   |  80,000 |     |   |     __ |
| Tax            
 fees (3)       |     |   |      __ |     |   |      — |
| All            
 Other Fees (4) |     |   |      __ |     |   |      — |

The following table sets forth the aggregate fees billed by our former independent accountants, Armanino LLP, for professional services rendered in the fiscal years ended December 31, 2024 and 2023.

|                |     |   |    2024 |     |   |    2023 |
|:---------------|:----|:--|--------:|:----|:--|--------:|
| Audit          
 Fees (1)       |     | $ |      __ |     | $ | 163,138 |
| Audit-Related  
 Fees (2)       |     |   |      __ |     |   |       — |
| Tax