Company: HROW
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001641172-25-006102
Chunk: 18

Company: HARROW, INC.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 18
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 interim period through the date of resignation, there were no disagreements between the Company and KMJ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of KMJ, would have caused KMJ to make reference to the subject matter of the disagreements in connection with its audit reports on the Company’s consolidated financial statements. During the Company’s fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through the date of resignation, there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

Stockholder ratification of the selection of Crowe as our independent registered public accounting firm is not required by our Bylaws or otherwise. However, the Board is submitting the selection of Crowe to the stockholders for ratification as a matter of good corporate practice. If the stockholders do not ratify the selection, our Audit Committee will reconsider whether or not to retain Crowe. 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 if it determines that such a change would be in our and our stockholders’ best interests.

Audit and All Other Fees

Aggregate fees for professional services billed to the Company by Crowe or KMJ for the years ended December 31, 2024 and 2023 were as follows:

|                    |     | Years Ended December 31, |      2024 |     |   |    2023 |
|:-------------------|:----|:-------------------------|----------:|:----|:--|--------:|
| Audit Fees         |     | $                        |   804,416 |     | $ | 312,928 |
| Audit-Related Fees |     | $                        |    53,250 |     | $ |  13,200 |
| Tax Fees           |     | $                        |   163,983 |     | $ |       - |
| Total              |     | $                        | 1,021,649 |     | $ | 326,128 |

“Audit Fees” represent fees for professional services provided in connection with the audit of our annual consolidated financial statements and the review of our consolidated financial statements included in our quarterly reports. “Audit-Related Fees” represent fees for assurance and related services that are reasonably related to the performance of the audit or