Company: IWSH
Filing Date: 2025-04-22
Form Type: 10-K/A
Source: 0001214659-25-006217
Chunk: 10

Company: Wright Investors Service Holdings, Inc.
Filing Date: 2025-04-22
Form: 10-K/A
Chunk 10
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 and the SEC for determining Audit Committee member independence. The Board of Directors determines the independence of its members through a consideration of all relevant facts and circumstances, including an assessment of the materiality of any relationship between the Company and a director. In making each of these independence determinations, the Board of Directors considered and assessed, from the standpoint of materiality and independence, all of the information provided by each director in response to inquiries concerning his independence and any direct or indirect business, family, employment, transactional or other relationship or affiliation of such director with the Company. Using the objective and subjective independence criteria enumerated in the Nasdaq marketplace rules listing requirements and SEC rules, the Board of Directors has reviewed all relationships between each director and the Company and, based on this review, the Board of Directors has affirmatively determined that, in accordance with Nasdaq independence criteria, (i) Messrs. Cameron and Schafran are independent, and that (ii) Messrs. Eisen is not independent.

| 10 |

| ITEM 14. | PRINCIPAL ACCOUNTING FEES AND SERVICES |

The fees billed for services rendered for 2024 and 2023 by EisnerAmper LLP( Fort Lauderdale, Florida, PCAOB ID: 274), were as follows:

|                |     |   |   2024 |     |   |   2023 |
|:---------------|:----|:--|-------:|:----|:--|-------:|
| Audit Fees (1) |     | $ | 75,000 |     | $ | 62,500 |

| (1) | Audit fees consisted principally of fees                                                   
 for the audit of the annual financial statements and reviews of the condensed consolidated 
 financial statements included in the Company’s quarterly reports on Form 10-Q and review   
 of the Company’s Forms 10-K and 10K/A containing proxy statement disclosure.               |

Policy on Pre-Approval of Services Provided by Independent Auditor Pursuant to the requirements of the Sarbanes-Oxley Act of 2002, the terms of the engagement of EisnerAmper LLP are subject to specific pre-approval policies. In 2024 and 2023, all audit services and other services to be performed by EisnerAmper LLP were pre-approved by the Audit Committee in accordance with pre-approval policies established by the Board of Directors. The procedures require that all proposed engagements of EisnerAmper LLP for services of any kind be directed to the Audit Committee prior to the