Company: CERO
Filing Date: 2025-04-28
Form Type: 10-K/A
Source: 0001213900-25-036075
Chunk: 44

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-04-28
Form: 10-K/A
Chunk 44
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| Audit fees(1)      |              | $ | 356,000 |     | $ | 215,000 |
| Audit related fees |              |   | 155,500 |     |   | 233,500 |
| Tax fees(2)        |              |   |       — |     |   |       — |
| All other fees(3)  |              |   |       — |     |   |       — |
| Total fees         |              | $ | 511,500 |     | $ | 448,500 |

| (1) | “Audit fees” consist of fees for the audit of our                                                                                    
 annual financial statements, review of the interim financial statements included in our quarterly reports on Form 10-Q, registration 
 statements on Form S-4, registration statements on Form S-3, registration statements on Form S-1, registration statements            
 on Form S-8 and other professional services provided in connection with financings and other regulatory filings.                     |

| (2) | “Tax fees” consist of fees for professional services,  
 including tax compliance, tax advice and tax planning. |

| (3) | “All other fees” consist of fees paid to access      
 Wolf publications and on-line subscriptions/content. |

PBAX incurred the following fees from Citrin for the audit of the consolidated financial statements and for other services provided during the year ended December 31, 2023:

| Fee Category   |     | 2023 |         |
| Audit fees(1)  |     |      | 155,400 |
| Tax Fees(2)    |     |      |   9,660 |
| All other Fees |     |      |       — |
| Total          |     |      | 158,175 |

| (1) | Audit fees consist of fees for professional services rendered                                                                         
 for the audit of our year-end consolidated financial statements and services that are normally provided by our independent registered 
 public accounting firm in connection with regulatory filings, and other fees in connection with the Business Combination.             |

| (2) | Tax fees consist of fees for tax consultation services for the                                           
 Business Combination and professional services relating to tax compliance, tax planning, and tax advice. |

Audit Committee Pre-approval Policy and Procedures The Audit Committee established a policy that all audit and permissible non-audit services provided by the independent registered public accounting