Company: ALCE
Filing Date: 2025-06-06
Form Type: 10-K
Source: 0001213900-25-052242
Chunk: 2353

Company: Alternus Clean Energy, Inc.
Filing Date: 2025-06-06
Form: 10-K
Item: Item 7
Chunk 2353
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 that are reasonably related to the performance of the audit or review of our financial statements.
These audit-related fees also consist of the review of our registration statements filed with the SEC and related services normally provided
in connection with regulatory filings or engagements. “All other fees” are fees billed by the independent accountant for
products and services not included in the foregoing categories.

Pre–Approval Policy of Services Performed
by Independent Registered Public Accounting Firm

The Audit Committee’s
policy is to pre–approve all audit and non–audit related services, tax services and other services. Pre–approval is
generally provided for up to one year, and any pre–approval is detailed as to the particular service or category of services and
is generally subject to a specific budget. The Audit Committee has delegated the pre–approval authority to its chairperson when
expedition of services is necessary. The independent registered public accounting firm and management are required to periodically report
to the full 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.

86

PART IV 

Item 15. Exhibits, Financial Statement Schedules.

    (a)
    The following documents
    are filed as part of this Annual Report:

    (1)
    The financial statements
    are filed as part of this Annual Report under “Item 8. Financial Statements and Supplementary Data.”

    (2)
    The financial statement
    schedules are omitted because they are either not applicable or the information required is presented in the financial statements
    and notes thereto under “Item 8. Financial Statements and Supplementary Data.”

    (3)
    The exhibits listed in
    the following Exhibit Index are filed, furnished or incorporated by reference as part of this Annual Report.

87

(b)
                                            Exhibits

    Exhibit No.
     
    Description
  
    2.1†
     
    Business
    Combination Agreement by and among Clean Earth Acquisitions Corp., Alternus Energy Group and Clean Earth Acquisitions Sponsor LLC,
    dated October 12, 2022 (incorporated by reference to Exhibit 2.1 to Clean Earth Acquisitions Corp.’s Current Report
    on Form 8-K (File No. 000-1883984), filed with the Securities and Exchange Commission on October 12, 2022)
  
    2.2
     
    First
    Amendment to the Business Combination Agreement dated April