Company: SUNE
Filing Date: 2025-11-24
Form Type: DEF 14A
Source: 0001140361-25-042993
Chunk: 35

Company: SUNation Energy, Inc.
Filing Date: 2025-11-24
Form: DEF 14A
Chunk 35
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 scope or procedure, which disagreements, if not resolved to UHY’s satisfaction, would have caused UHY to make reference to the subject matter of the disagreement in connection with its reports; and (ii) no “reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act). On July 18, 2025, the Audit and Finance Committee engaged CBIZ as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2025 and for the fiscal quarter ended September 30, 2025. During the years ended December 31, 2024 and 2023, and through CBIZ’s engagement on July 18, 2025, neither the Company, nor anyone on its behalf, consulted CBIZ, regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written report was provided to the Company or oral advice was provided that CBIZ concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or any “reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K). 27

TABLE OF CONTENTS

PRINCIPAL ACCOUNTANT FEES AND SERVICES Fees of Independent Registered Public Accounting Firm The following is a summary of the fees billed to the Company by UHY for professional services for the years ended December 31, 2024 and 2023:

| Fee Category       |     |     2024 |     |     2023 |
| Audit Fees         |     | $745,850 |     | $467,875 |
| Audit-Related Fees |     |        — |     |        — |
| Tax Fees           |     |        — |     |        — |
| All Other Fees     |     |        — |     |        — |
| Total Fees         |     | $745,850 |     | $467,875 |

Audit Fees . This category consists of fees billed for professional services rendered for the audit of the Company’s annual financial statements and review of financial statements included in our quarterly reports. Audit-Related Fees . This category