Company: LASE
Filing Date: 2025-06-24
Form Type: 10-K
Source: 0001641172-25-016194
Chunk: 166

Company: Laser Photonics Corp
Filing Date: 2025-06-24
Form: 10-K
Item: Item 13
Chunk 166
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 $105,076  
    $114,500 
  
    Audit Related Fees 
    $   
    $  
  
    Tax Fees 
    $   
    $  
  
    All Other Fees 
    $105,076  
    $114,500 

It
is our policy to engage the principal accounting firm to conduct the financial audit for our company and to confirm prior to such engagement,
that such principal accounting firm is independent of our company when required by SEC rules and regulations. All services of the principal
accounting firm reflected above were approved by the Board of Directors.

-
“Audit Fees” are fees paid for professional services for the audit of our financial statements.

-
“Audit-Related fees” are fees paid for professional services not included in the first category, specifically, SAS 100 reviews,
SEC filings and consents, and accounting consultations on matters addressed during the audit or interim reviews, and review work related
to quarterly filings.

-
“Tax Fees” are fees primarily for tax compliance in connection with filing US income tax returns.

-
“All other fees” related to the reviews of Registration Statements on Form S-1

Audit
Committee Pre-Approval Policies

The
charter of our Audit Committee provides that the duties and responsibilities of our Audit Committee include the pre-approval of all audit,
audit- related, tax, and other services permitted by law or applicable SEC regulations (including fee and cost ranges) to be performed
by our independent registered public accountant. Any pre-approved services that will involve fees or costs exceeding pre-approved levels
will also require specific pre-approval by the Audit Committee. Unless otherwise specified by the Audit Committee in pre-approving a
service, the pre-approval will be effective for the 12-month period following pre-approval. The Audit Committee will not approve any
non-audit services prohibited by applicable SEC regulations or any services in connection with a transaction initially recommended by
the independent registered public accountant, the purpose of which may be tax avoidance and the tax treatment of which may not be supported
by the Code and related regulations.

To
the extent deemed appropriate, the Audit Committee may delegate pre-approval authority to the Chairman of the Audit Committee or any
one or more other members of the Audit Committee provided that any member of the Audit Committee who has exercised any such delegation
must report any such pre-approval decision to the Audit Committee at its next scheduled meeting. The Audit Committee will not delegate
the pre-approval of services to be performed by the independent