Company: CERO
Filing Date: 2025-05-07
Form Type: DEF 14A
Source: 0001213900-25-040263
Chunk: 67

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-07
Form: DEF 14A
Chunk 67
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 tax planning. (3)“All other fees” consist of fees paid to access Wolf publications and on -linesubscriptions/content. PBAX incurred the following fees from Citrin for the audit of the consolidated financial statements and for other services provided during the year ended December 31, 2023:

| Fee Category   |     |    2023 |
| Audit fees(1)  |     | 155,400 |
| Tax Fees(2)    |     |   9,660 |
| All other Fees |     |       — |
| Total          |     | 158,175 |

____________ (1)Audit fees consist of fees for professional services rendered for the audit of our year -endconsolidated financial statements and services that are normally provided by our independent registered public accounting firm in connection with regulatory filings, and other fees in connection with the Business Combination. (2)Tax fees consist of fees for tax consultation services for the Business Combination and professional services relating to tax compliance, tax planning, and tax advice.

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Audit Committee Pre-approval Policy and Procedures The Audit Committee established a policy that all audit and permissible non -auditservices provided by the independent registered public accounting firm will be pre -approvedby the Audit Committee, and all such services were pre -approvedin accordance with this policy during the fiscal year ended December 31, 2025. These services included audit services, audit -relatedservices, tax services and other services. The Audit Committee considered whether the provision of each non -auditservice were compatible with maintaining the independence of the auditors. Pre -approvalwas detailed as to the particular service or category of services and was generally subject to a specific budget. the Company’s independent registered public accounting firm and management were required to periodically report to the Audit Committee regarding the extent of services provided by the independent registered public accounting firm in accordance with this pre -approval, and the fees for the services performed to date. Vote Required; Board Recommendation The affirmative vote of the holders of a majority of the votes cast at the Annual Meeting will be required to approve this proposal. Abstentions and broker non -voteswill have no effect on the outcome of this proposal.

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PROPOSAL NO. 7: ADJOURNMENT PROPOSAL Overview If the Company fails to receive a sufficient number of votes to approve Proposal Nos.1,2, 3 or4, the Company may propose to adjourn or postpone the Annual Meeting. The Company currently does not intend to propose an adj