Company: BSFC
Filing Date: 2025-06-23
Form Type: 10-K
Source: 0001641172-25-015976
Chunk: 214

Company: Blue Star Foods Corp.
Filing Date: 2025-06-23
Form: 10-K
Item: Item 11
Chunk 214
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Audit
Committee’s Pre-Approval Practice

Prior
to our engagement of our independent auditor, such engagement was approved by our board of directors. The services provided under this
engagement 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 generally subject to a specific
budget. Pursuant our requirements, the independent auditors and management are required to report to our board of directors at least
quarterly regarding the extent of services provided by the independent auditors in accordance with this pre-approval, and the fees for
the services performed to date. Our board of directors may also pre-approve particular services on a case-by-case basis. All audit-related
fees, tax fees and other fees incurred by us were approved by our board of directors.

Pre-Approval
of Audit and Permissible Non-Audit Services

The
Company’s Audit Committee approves our audit and non-audit services. The auditors engaged for these services are required to provide
and uphold estimates for the cost of services to be rendered. The percentage of hours expended on Malone Bailey’s engagement to
audit our financial statements for the most recent fiscal year that were attributed to work performed by persons other than the principal
accountant’s full-time, permanent employees was 0%.

56

PART
IV

ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

    Exhibit
    No.
     
    Description

    1.1
     
    Underwriting Agreement, dated November 2, 2021 (incorporated by reference to Exhibit 1.1 to the Company’s Current Report on Form 8-K filed with the SEC on November 8, 2021)

    2.1
     
    Agreement and Plan of Merger, dated as of November 8, 2018, by and among the Company, Blue Star, Acquisition Sub and John Keeler (incorporated by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K filed with the SEC on November 14, 2018)

    2.2
     
    Articles of Merger between Blue Star and Acquisition Sub (incorporated by reference to Exhibit 2.2 to the Company’s Current Report on Form 8-K filed with the SEC on November 14, 2018