Company: NOEMW
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001013762-25-004368
Chunk: 1395

Company: CO2 Energy Transition Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9B
Chunk 1395
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 SEC rules. Our independent directors will have regularly scheduled meetings
at which only independent directors are present.

84 

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

WithumSmith+Brown, PC, or Withum,
acts as our independent registered public accounting firm. The following is a summary of fees paid to Withum for services rendered.

Audit Fees. For the
year ended December 31, 2024 and 2023, fees were approximately $86,000 and $19,000, for the services Withum performed in connection
with our initial public offering, review of the financial information included in our Quarterly Reports on Form 10-Q for the respective
periods and the audit of our December 31, 2024 and 2023 financial statements included in this Annual Report.

Audit-Related Fees. For
the year ended December 31, 2024 and 2023, Withum did not render assurance and related services related to the performance of the
audit or review of financial statements.

Tax Fees. For the year
ended December 31, 2024 and 2023, no fees were paid to Withum for services rendered to us for tax compliance, tax advice and tax
planning.

All Other Fees. For
the year ended December 31, 2024 and 2023, Withum did not render any services to us other than those set forth above.

Pre-Approval Policy

Our audit committee was formed
in connection with the effectiveness of our registration statement for our initial public offering. As a result, the audit committee did
not pre-approve all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved
by our board of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will
pre-approve all audit services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof
(subject to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the
audit committee prior to the completion of the audit).

85

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(a) Documents filed as part of this Annual
Report:

    (1)
    
    Financial Statements
     
    The financial statements and notes are included
    herein under “Part II”-“Item