Company: NDRA
Filing Date: 2025-10-17
Form Type: PRE 14A
Source: 0001654954-25-011931
Chunk: 41

Company: ENDRA Life Sciences Inc.
Filing Date: 2025-10-17
Form: PRE 14A
Chunk 41
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237,500 |     | $ | 161,488 |
| Audit-Related Fees |              | ‒ |         |     | ‒ |         |
| Tax Fees (2)       |              |   |       - |     | $ |  60,000 |
| Total              |              | $ | 237,500 |     | $ | 221,448 |

_________________

| (1) | Audit fees include fees for professional services rendered for the audit of our annual statements, quarterly reviews, consents and assistance with and review of documents filed with the SEC. |
| (2) | Tax fees include fees for professional services rendered for tax compliance, tax advice and tax planning.                                                                                      |

Pre-Approval Policies and Procedures

The Audit Committee has adopted a policy that requires that all services to be provided by the Company’s independent public accounting firm, including audit services and permitted non-audit services, to be pre-approved by the Audit Committee. All audit and permitted non-audit services provided by RBSM during 2024 were pre-approved by the Audit Committee.

Vote Required for Approval

Ratification of the appointment of RBSM as our independent registered public accounting firm for 2025 requires the affirmative vote of the holders of a majority in voting power of the shares of stock of the Company which are present in person or by proxy and entitled to vote thereon. If our stockholders fail to ratify the selection of RBSM as our independent registered public accounting firm for 2025 at the 2025 Annual Meeting, the Audit Committee will reconsider whether to retain that firm. Even if the selection is ratified, the Audit Committee may, in its discretion, direct the appointment of a different independent registered public accounting firm at any time during the year.

Board Recommendation

The Board of Directors unanimously recommends that the stockholders vote “FOR” ratification of the appointment of RBSM as our independent registered public accounting firm for 2025.

<div align='center'>REPORT OF THE AUDIT COMMITTEE</div>

The Audit Committee is comprised of Louis Basenese, Anthony DiGiandomenico and Michael Harsh. None of the members of the Audit Committee is a current or former officer or employee of the Company, and the Board has determined that each member of the Audit Committee meets the independence requirements promulgated by The Nasdaq Stock Market and the SEC, including Rule 10A-3(b)(1) under the Exchange Act.

The Audit Committee oversees the Company’s financial reporting process on