Company: BFRG
Filing Date: 2025-03-14
Form Type: 10-K
Source: 0001493152-25-010367
Chunk: 533

Company: BullFrog AI Holdings, Inc.
Filing Date: 2025-03-14
Form: 10-K
Item: Item 4
Chunk 533
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 have an affirmative responsibility to disclose any transaction
or relationship that reasonably could be expected to give rise to a conflict of interest. In considering related person transactions,
our audit committee, or other independent body of our Board of Directors, will take into account the relevant available facts and circumstances
including, but not limited to:

●the
                                            risks, costs and benefits to us;

 41 

●the
                                            impact on a director’s independence in the event that the related person is a director,
                                            immediate family member of a director or an entity with which a director is affiliated;

●the
                                            availability of other sources for comparable services or products; and

●the
                                            terms available to or from, as the case may be, unrelated third parties or to or from employees
                                            generally.

The
policy requires that, in determining whether to approve, ratify or reject a related person transaction, our audit committee, or other
independent body of our Board of Directors, must consider, in light of known circumstances, whether the transaction is in, or is not
inconsistent with, our best interests and those of our stockholders, as our audit committee, or other independent body of our Board of
Directors, determines in the good faith exercise of its discretion.

ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES

The
following table summarizes the fees billed by M&K CPAs for the fiscal years ended December 31, 2024 and 2023, inclusive of out-of-pocket
expenses.

Pre-Approval
Policy

Our
audit committee was formed upon the consummation of our initial public offering. As a result, the audit committee did not pre-approve
all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board
of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve
all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject
to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to
the completion of the audit).

    Year Ended December 31, 
  
    Fee Category 
    2024  
    2023 
  
    Audit fees(1) 
    $44,725  
    $35,200 
  
    Audit-related fees(2