Company: BCTF
Filing Date: 2025-03-06
Form Type: 10-K
Source: 0001552781-25-000058
Chunk: 1205

Company: Bancorp 34, Inc.
Filing Date: 2025-03-06
Form: 10-K
Item: Item 4
Chunk 1205
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 Other Fees 
     [-]  
     [-] 
  
    TOTAL FEES 
    $403,016  
     428,299 

Audit
Fees. Audit fees for 2024 include fees for the audit of the 2024 financial statements, review
of the 10K, opening balance sheet audit of an acquired entity, and procedures around business combination accounting. Audit fees for
2023 include actual fees for the 2023 audit of the financial statements and review of the 10K as well as additional services associated
with our S-4 registration statement, including the performance of all comparable period interim reviews during the year and issuance
of consents.

Audit-Related
Fees. There were no audit related fees for 2024 or 2023.

Tax
Fees. There were no tax fees for 2024 or 2023.

All
Other Fees. There were no other fees for 2024 or 2023.

Pre-Approval
Policy. The Audit Committee pre-approves all audit and non-audit and tax services performed
by our independent registered public accounting firm. All services provided by the independent registered public accounting firm are
either within general pre-approved limits or specifically approved by the Audit Committee. The Audit Committee is informed of the prospective
services that would be provided at the next regularly scheduled Audit Committee meeting. All services provided by Plante & Moran,
PLLC, and all fees related thereto, were approved accordingly.

138

PART
IV

Item
15. Exhibits, Financial Statement Schedules

    Exhibit
    No.
     
    Description
  
    2.1
     
    Agreement and Plan of Merger by and between Bancorp 34, Inc. and CBOA Financial, Inc. dated as of April 27, 2023 (incorporated by reference to Annex A of the Company’s Registration Statement on Form S-4 (File No. 333-273901) filed with the SEC on August 11, 2023).**

    2.2
     
    Amendment No. 1 to Agreement and Plan of Merger, dated December 21, 2023, by and between Bancorp 34, Inc. and CBOA Financial, Inc. to Agreement and Plan of Merger dated April 27, 2023 (incorporated by reference to Exhibit 2.1 to the Company’s Form 8-K (File no. 333