Company: GAME
Filing Date: 2025-04-30
Form Type: 10-K/A
Source: 0001641172-25-007822
Chunk: 20

Company: GameSquare Holdings, Inc.
Filing Date: 2025-04-30
Form: 10-K/A
Chunk 20
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:

|                       |     | Fiscal Year Ended December 31, |    2024 |     |   |    2023 |
|:----------------------|:----|:-------------------------------|--------:|:----|:--|--------:|
| Audit fees(1)         |     | $                              | 589,625 |     | $ | 920,903 |
| Audit-related fees(2) |     |                                |       — |     |   |       — |
| Tax fees(3)           |     |                                |       — |     |   |       — |
| Total fees            |     | $                              | 589,625 |     | $ | 920,903 |

| (1) | Consists                                                                                           
 of fees billed for professional services rendered in connection with the audit of our consolidated 
 financial statements, including audited financial statements presented in our Annual Report        
 on Form 10-K for the fiscal years ended December 31, 2024 and December 31, 2023, review of         
 the interim consolidated financial statements included in our Quarterly Reports and services       
 normally provided in connection with regulatory filings. In addition, 2023 audit fees included     
 fees associated with the re-audit of three years of historical financial statements of Engine      
 Gaming and Media, Inc. under PCAOB auditing standards.                                             |

POLICY ON AUDIT COMMITTEE PRE-APPROVAL OF AUDIT AND PERMISSIBLE NON-AUDIT SERVICES OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Consistent with the requirements of the SEC and the PCAOB regarding auditor independence, our Audit Committee has responsibility for appointing, setting compensation, retaining and overseeing the work of our independent registered public accounting firm. In recognition of this responsibility, our Audit Committee has adopted a policy and procedures for the pre-approval of audit and non-audit services rendered by our independent registered public accounting firm to the Company. The policy generally pre-approves specified services in the defined categories of audit services, audit-related services and tax services up to specified amounts. Pre-approval may also be given as part of our Audit Committee’s approval of the scope of the engagement of the independent auditor or on an individual, explicit and case-by-case basis before the independent auditor is engaged to provide each service. All of the services provided by Kreston GTA for the fiscal years ended December 31, 2024 and December 31, 2023, respectively, described above were pre-approved by our Audit Committee or our