Company: PSTV
Filing Date: 2025-04-30
Form Type: 10-K/A
Source: 0000950170-25-061028
Chunk: 30

Company: PLUS THERAPEUTICS, INC.
Filing Date: 2025-04-30
Form: 10-K/A
Chunk 30
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 registration rights agreement (the “May 2024 RRA”)with each purchaser in the May 2024 PIPE Financing. Pursuant to the May 2024 RRA, we agreed to register the “registrable securities” held by the purchasers on a registration statement, or registration statements, if necessary, to permit resale of such securities on a continuous basis pursuant to Rule 415 under the Securities Act of 1933, as amended. The “registrable securities” include (a) all shares of our common stock issued to the purchasers at the closing of the May 2024 PIPE Financing, and (b) any securities issued or then issuable upon any stock split, dividend or other distribution, recapitalization or similar event with respect to the foregoing. Under the May 2024 RRA, we agreed to pay all fees and expenses incident to the performance of our obligations, including the reasonable fees of one counsel for the selling stockholders, excluding any underwriting, broker or similar fees or commissions, legal fees and other costs (except as agreed to be paid by us) of each purchaser.

Item 14. Principal Accounting Fees and Services.

Principal Accountant Fees and Services

The decision to engage BDO USA, P.C. (“BDO”) as our independent registered public accounting firm for the year ended December 31, 2024, was approved by the Audit Committee.

Our policies require the Audit Committee to pre-approve all audit services and permitted non-audit services provided by the independent registered public accounting firm, including engagement fees and terms. The Audit Committee may delegate pre-approval authority to one or more of its members, who will report any pre-approval decisions to the full committee at its next scheduled meeting, but may not delegate pre-approval authority to members of management. The Audit Committee may approve only those non-audit services classified as “all other services” that it believes to be routine and recurring services, to be consistent with SEC rules and to not impair the auditor’s independence with respect to us. During our 2024 and 2023 fiscal years, no services were provided to us by BDO other than in accordance with the pre-approval policies and procedures described above.

The following table shows the aggregate fees paid or accrued by us for the audit and other services provided by BDO USA, P.C. for fiscal years ended December 31, 2024 and 2023.

|                        |     | Fiscal Year EndedDecember 31, |    2024 |     |   |