Company: BWAY
Filing Date: 2025-04-22
Form Type: 20-F
Source: 0001171843-25-002347
Chunk: 195

Company: Brainsway Ltd.
Filing Date: 2025-04-22
Form: 20-F
Item: Item 16C
Chunk 195
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ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES
Fees Paid to Independent Registered Public Accounting Firm
 

 149 
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The following table sets forth, for each of the years indicated, the aggregate fees billed by our independent registered public accounting firm for professional services.
 

                                Year Ended December 31,        
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                    2024                  2023                 
Services Rendered                                            In
                                          U.S dollars thousands
Audit (1)                     310                     235      
Tax fees (2)                   46                      44      
Total                         356                     279      

(1)                     Audit fees consist of services that would normally be provided in connection with statutory                   
      and regulatory filings or engagements, including services that generally only the independent accountant can reasonably provide.
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(2)   Tax fees relate to tax compliance, tax planning, and tax advice.
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Audit Committee Pre-Approval Policies and Procedures
 
Our audit committee’s specific responsibilities in carrying out its oversight of the quality and integrity of the accounting, auditing, and reporting practices of the Company include the approval of audit and non-audit services to be provided by the external auditor. The audit committee approves in advance the particular services or categories of services to be provided to the Company during the following yearly period and also sets forth a specific budget for such audit and non-audit services. Additional non-audit services may be pre-approved by the audit committee.
 
During 2024, all services provided to us by Ernst & Young were approved by our Audit Committee pursuant to paragraph (c)(7)(i) of Rule 2-01 of Regulation S-X.