Company: EHSI
Filing Date: 2025-09-02
Form Type: PRE 14A
Source: 0001437749-25-028137
Chunk: 52

Company: Elite Health Systems Inc.
Filing Date: 2025-09-02
Form: PRE 14A
Chunk 52
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 for ratification as a matter of good corporate practice. If the stockholders fail to ratify the selection, the Board and the Audit Committee will reconsider whether or not to retain that firm. Even if the selection is ratified, the Board and the Audit Committee in their discretion may direct the appointment of a different independent accounting firm at any time during the year if they determine that such a change would be in the best interests of the Company and its stockholders.

RELATIONS WITH INDEPENDENT AUDITORS

The Company, upon the recommendation of its audit committee has selected Mercurius as its independent auditor for the fiscal year ending December 31, 2025.

During the years ended December 31, 2024 and 2023, neither the Company nor its audit committee consulted Mercurius with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, as defined in Item 304(a)(2)(i) of Regulation S-K, for which was concluded an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue. Likewise, neither the Company nor the audit committee consulted Mercurius regarding any matter that was the subject of a disagreement or a reportable event, as defined in Item 304(a)(2)(ii) of Regulation S-K.

As stated in Proposal Five, the Board has selected Mercurius to serve as our independent auditors for the fiscal year ending December 31, 2025.

Audit services performed by Mercurius for Fiscal years 2024 and 2023 consisted of the examination of our financial statements, review of fiscal quarter results, and services related to filings with the Securities and Exchange Commission (SEC). We also retained Mercurius to perform certain audit related services associated with the audit of our benefit plan. All fees paid to Mercurius were reviewed, considered for independence and upon determination that such payments were compatible with maintaining such auditors’ independence, approved by Elite’s audit committee prior to performance.

FISCAL YEARS 2024 AND 2023 AUDIT FIRM FEE SUMMARY

During fiscal years 2024 and 2023, we retained our principal accountants to provide services in the following categories and amounts:

| Mercurius & Associates LLP |     | Years Ended December 31, 
 2024                     |        |     | 2023 |        |
|:---------------------------|:----|:-------------------------|-------