Company: LIDRW
Filing Date: 2025-03-25
Form Type: PREC14A
Source: 0001140361-25-010248
Chunk: 35

Company: AEye, Inc.
Filing Date: 2025-03-25
Form: PREC14A
Chunk 35
---
|:----|---------:|:----|-----------:|
| Audit fees                      |     | $875,500 |     | $1,410,074 |
| Tax fees                        |     |       $0 |     |    $71,242 |
| Total                           |     | $875,500 |     | $1,481,316 |

Audit Fees These amounts represent fees of Deloitte for the 2023 fiscal year and KPMG for the 2024 fiscal year, for the audit of our annual consolidated financial statements, the review of condensed consolidated financial statements, and the services that an independent auditor would customarily provide in connection with subsidiary audits, statutory requirements, regulatory filings, and similar engagements for the fiscal year. Audit fees also include advice about accounting matters that arose in connection with or as a result of the audit or the review of periodic financial statements and statutory audits that non-U.S. jurisdictions require. Tax Fees Tax fees generally consist of tax compliance and return preparation, and tax planning and advice. Tax compliance and return preparation services consist of preparing original and amended tax returns and claims for refunds. Tax planning and advice services consist of support during income tax audits or inquiries. The Audit Committee has determined that the non-audit services rendered by Deloitte were compatible with maintaining its independence. All such non-audit services were pre-approved by the Audit Committee pursuant to the pre-approval policy set forth below.

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### Audit Committee Pre-Approval Policies and Procedures
**The Audit Committee reviews the independence of our independent registered public accounting firm on an annual basis and has determined that KPMG is independent. In addition, the Audit Committee pre-approves all work and fees that are performed by our independent registered public accounting firm.

Vote Required For Approval

Approval of Proposal 2 requires the affirmative vote of a majority of the shares entitled to vote and present in person or represented by proxy at the Annual Meeting. Abstentions are considered shares present and entitled to vote on this proposal and, thus, will have the same effect as a vote “AGAINST” this proposal.

Recommendation of the Board of Directors

A majority of our Board of Directors recommends that you vote on the**

#### WHITE
**universal proxy card “FOR” the ratification of the appointment of KPMG LLP as the independent registered public accounting firm for the Company for the fiscal year ending December 31, 2025.**

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