Company: MIRA
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001183
Chunk: 353

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 2
Chunk 353
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ees.

There
were no fees billed by Salberg & Company P.A for tax services.

All
Other Fees. None

The
Audit Committee of our board of directors has established its pre-approval policies and procedures, pursuant to which the Audit Committee
approved the foregoing audit and non-audit services provided by Cherry Bekaert LLP and Salberg & Company P.A in 2024 . Consistent
with the Audit Committee’s responsibility for engaging our independent auditors, all audit and permitted non-audit services require
pre-approval by the Audit Committee. The full Audit Committee approves proposed services and fee estimates for these services. The Audit
Committee chairperson has been designated by the Audit Committee to approve any audit-related services arising during the year that were
not pre-approved by the Audit Committee. Any non-audit service must be approved by the full Audit Committee. Services approved by the
Audit Committee chairperson are communicated to the full Audit Committee at its next regular meeting and the Audit Committee reviews
services and fees for the fiscal year at each such meeting. Pursuant to these procedures, the Audit Committee approved the foregoing
services provided by Cherry Bekaert LLP and Salberg & Company P.A.

85

PART
IV

Item
15. Exhibits, Financial Statement Schedules.

The
information called for by this Item is incorporated herein by reference to the Exhibit Index in this Form 10-K.

    Number
     
    Description

    3.1
     
    Third
    Amended and Restated Articles of Incorporation of MIRA Pharmaceuticals, Inc. (incorporated by reference to Exhibit 3.1 to Form S-1
    filed July 28, 2023).
  
    3.2
     
    Amended
    and Restated Bylaws of MIRA Pharmaceuticals, Inc. (incorporated by reference to Exhibit 3.3 to Form S-1 filed July 28, 2023).
  
    4.1
     
    Common
    Stock Purchase Warrant, dated April 28, 2023, between MIRA Pharmaceuticals, Inc. and Bay Shore Trust (incorporated by reference to
    Exhibit 4.2 to Form S-1 filed July 28, 2023).
  
    4.2
     
    Common
    Stock Purchase Warrant from the Company to MIRALOGX, dated November 15, 2023 (incorporated by reference to Exhibit