Company: INTG
Filing Date: 2025-09-30
Form Type: 10-K
Source: 0001493152-25-016154
Chunk: 223

Company: INTERGROUP CORP
Filing Date: 2025-09-30
Form: 10-K
Item: Item 7A
Chunk 223
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common stock is listed on the NASDAQ Capital Market. InterGroup is a Smaller Reporting Company under the rules and regulations of the
SEC. The Board of Directors of InterGroup currently consists of five members. With the exception of the Company’s President and
CEO, John V. Winfield, each current director has been determined by the Board to be “independent” under the applicable independence
standards of the SEC and Nasdaq Listing Rule 5605. Each of the Board’s standing committees—Audit, Compensation and Nominating—is
composed entirely of independent directors. Independence determinations are reviewed at least annually and whenever a director’s
responsibilities or relationships change.

Item
14. Principal Accounting Fees and Services

On
January 31, 2022, the Audit Committee engaged WithumSmith+Brown, PC, PCAOB ID: 100) (“Withum”) as the Company’s independent
registered public accounting firm. The aggregate fees billed for services rendered by Withum for the fiscal year ended June 30, 2025
and 2024 are set forth below.

    Fiscal Year 

    2025  
    2024 
  
    Audit Fees (1) 
    $293,000  
    $205,000 
  
    Audit-Related Fees (2) 
    $0  
    $0 
  
    Tax Fees (3) 
     179,000  
     56,000 
  
    All Other Fees (4) 
    $0  
    $0 
  
    TOTAL: 
    $472,000  
    $261,000 

(1)
Audit Fees consist of fees for the audit of the annual consolidated financial statements, reviews of the interim financial statements
included in Quarterly Reports on Form 10-Q, and services normally provided in connection with statutory and regulatory filings.

(2)
Audit-Related Fees include assurance and related services reasonably related to the performance of the audit or review of the financial
statements and not reported under “Audit Fees.”

(3)
Tax Fees consist primarily of federal and state tax compliance, tax planning, and tax advisory services.

(4)
All Other Fees include permitted services not captured in the categories above. There were no such fees in the periods presented.

Audit
Committee Pre-Approval Policies

The
Audit Committee pre-approves all auditing services and permitted non-audit services (including the fees and terms thereof) to be performed
for the Company by its independent registered