Company: AEHR
Filing Date: 2025-09-10
Form Type: DEF 14A
Source: 0001654954-25-010620
Chunk: 40

Company: AEHR TEST SYSTEMS
Filing Date: 2025-09-10
Form: DEF 14A
Chunk 40
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 RECOMMENDS THAT SHAREHOLDERS VOTE “FOR” THE RATIFICATION OF

THE APPOINTMENT OF BPM LLP AS THE COMPANY’S INDEPENDENT REGISTERED PUBLIC ACCOUNTING

FIRM FOR FISCAL 2026.

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S FEES</div>

The following table sets forth the aggregate fees billed or to be billed by BPM LLP for the fiscal years ended May 30, 2025 and May 31, 2024:

DESCRIPTION OF SERVICES

|                    |     |   |    2025 |     |   |    2024 |
|:-------------------|:----|:--|--------:|:----|:--|--------:|
| Audit Fees         |     | $ | 545,922 |     | $ | 417,459 |
| Audit-Related Fees |     |   |       - |     |   |       - |
| Tax Fees           |     |   |       - |     |   |       - |
| All Other Fees     |     |   |  32,305 |     |   |  15,754 |
| Total Fees         |     | $ | 578,227 |     | $ | 433,213 |

Audit Fees. Aggregate fees billed or to be billed for professional services rendered for the audits of the Company’s fiscal 2025 and fiscal 2024 annual consolidated financial statements and for the reviews of the condensed consolidated financial statements included in the Company’s quarterly reports during such periods.

All Other Fees. Aggregate fees billed or to be billed for professional services rendered for review of the prospectus supplement and comfort letters.

The Audit Committee pre-approves all audit and other permitted non-audit services provided by the Company’s independent registered public accounting firm. These services may include audit services, audit-related services, tax services and other services. Pre-approval is generally provided for up to one year, and any pre-approval is detailed as to the particular service or category of services and is subject to a budget. The Audit Committee may also pre-approve particular services on a case-by-case basis. The Audit Committee has delegated the authority to grant pre-approvals to the Committee Chair, when the full Audit Committee is unable to do so. These pre-approvals are reviewed by the full Audit Committee at its next regular meeting. In fiscal 2025, all audit and non-audit services were pre-approved in accordance with the Company’s policy.

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