Company: BSFC
Filing Date: 2025-06-23
Form Type: 10-K
Source: 0001641172-25-015976
Chunk: 234

Company: Blue Star Foods Corp.
Filing Date: 2025-06-23
Form: 10-K
Item: Item 12
Chunk 234
---
ence

We
are not currently subject to listing requirements of any national securities exchange or inter-dealer quotation system that has requirements
that a majority of the board of directors be “independent.” Our board of directors currently has six members, Jeffrey J.
Guzy, Timothy McLellan, Trond Ringstad, John Keeler, Nubar Herian and Silvia Alana. We believe that all of our directors except Mr. Keeler
who serves as our Executive Chairman, and Silvia Alana who serves as our Chief Executive Officer, are “independent” within
the definition of independence provided in the Marketplace Rules of the Nasdaq Stock Market and the independence requirements contemplated
by Rule 10A-3 under the Securities Exchange Act of 1934.

ITEM
14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Audit
Fees

The
aggregate fees billed to us by our principal accountants, MaloneBailey, LLP, for professional services rendered for the year ended December
31, 2024 and 2023 are set forth below:

    Fee
    Category 
    Year
                                            ended December
                                            31, 2024  
    Year ended
                                                                                December 31,
                                                                                 2023 

    Audit fees (1) 
    $299,260  
    $221,800 
  
    Audit-related fees (2) 
     -  
     53,560 
  
    Tax fees (3) 
        
     - 
  
    All other fees (4) 
        
     - 
  
    Total fees 
    $299,260  
    $275,360 

    (1)
    
    Audit
    fees consist of fees incurred for professional services rendered for the audit of financial statements, for reviews of our interim
    consolidated financial statements included in our quarterly reports on Form 10-Q and for services that are normally provided in connection
    with statutory or regulatory filings or engagements.

    (2)
    
    Audit-related
    fees consist of fees billed for professional services that are reasonably related to the performance of the audit or review of our
    financial statements but are not reported under “Audit fees.”

    (3)
    
    Tax
    fees consist of fees billed for professional services relating to tax compliance, tax planning, and tax advice.

    (4)
    
    All
    other fees consist of fees billed for services not associated with audit or tax.

Audit
Committee’s