Company: ZNOG
Filing Date: 2025-03-28
Form Type: PRE 14A
Source: 0001437749-25-009798
Chunk: 68

Company: ZION OIL & GAS INC
Filing Date: 2025-03-28
Form: PRE 14A
Chunk 68
---
:|:----|:---------|--------:|
| Audit Fees(1)         |     | $                | 11,000 |     | $        | 204,750 |     | $                | 11,000 |     | $        | 205,993 |
| Audit-Related Fees(2) |     |                  |      — |     | $        |  15,000 |     |                  |        |     | $        |       — |
| Tax Fees(3)           |     | $                |  6,395 |     |          |       — |     | $                |  3,895 |     |          |       — |
| Total                 |     | $                | 17,395 |     | $        | 219,750 |     | $                | 14,895 |     | $        | 205,993 |

| (1) | Audit Fees consist of fees for professional services rendered for the audit of our financial statements included in the Annual Report on Form 10-K, internal controls over financial reporting and the review of the interim financial statements included in the Quarterly Reports on Form 10-Q, and for the services that are normally provided in connection with regulatory filings or engagements. |

| (2) | Audit-Related Fees consist of assurance and/or related services that were reasonably related to the performance of the audit or review of the Company’s financial statements. |

| (3) | Tax Fees consist of services that were related to the filing of tax returns for our Israeli branch (figures presented exclude VAT tax). |

Policy on Pre-Approval of Services

Our Audit Committee considers and pre-approves any audit and non-audit engagement or relationship between the Company and any independent accountant. The Audit Committee has delegated to the Chairman of the Audit Committee the authority to pre-approve all audit or non-audit services to be provided by an independent accountant if presented to the full Audit Committee at its next meeting. In accordance with these procedures, the engagement of RBSM to conduct the audit of our 2024 financial statements was pre-approved by the Chairman of our Audit Committee and approved by the Audit Committee.

<div align='center'>BOARD RECOMMENDATION</div>

THE BOARD OF DIRECTORS UNANIMOUSLY RECOMMENDS A VOTE FOR RATIFICATION OF THE APPOINTMENT OF RBSM, LLP AS THE COMPANY’S INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR THE FISCAL YEAR ENDING