Company: JUPGF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001493152-25-008689
Chunk: 55

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-02-28
Form: 20-F
Item: Item 16C
Chunk 55
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Item
16C. Principal Accountant Fees and Services.

Pipara
& Co. LLP has served as our independent registered public accounting firm for our financial statements as of December 31, 2024 and has audited our fiscal years ended December
31, 2023 and 2022. This firm billed the following fees to us for professional services related to such date and periods:

                     2024                  2023        2022   
 ──────────────────────────────────────────────────────────────
  Audit              $         46,500      22,000      8,100  
  Audit-Related                —           —           —      
  Tax                          —           —           —      
  All                          —           —           —      
  Total              $         46,500      22,000      8,100  

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  Table of Contents  

“ Audit
Fees” are the aggregate fees billed for the audit of our annual financial statements. This category also includes services that
generally the independent accountant provides, such as consents and assistance with and review of documents filed with the SEC.

“ Audit-Related
Fees” are the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit
and are not reported under Audit Fees. These fees include mainly accounting consultations regarding the accounting treatment of matters
that occur in the regular course of business, implications of new accounting pronouncements and other accounting issues that occur from
time to time.

“ Tax
Fees” are the aggregate fees billed for professional services rendered for tax compliance, tax advice, other than in connection
with the audit. Tax compliance involves preparation of original and amended tax returns, tax planning and tax advice.

“ All
Other Fees” are the aggregate fees billed for products and services, other than the services reported on the preceding lines.

All
of the audit and non-audit services to us were pre-approved by our Board of Directors.

Item
16D. Exemptions from the Listing Standards for Audit Committees.