Company: BOF
Filing Date: 2025-11-14
Form Type: DEF 14A
Source: 0001493152-25-023449
Chunk: 22

Company: BranchOut Food Inc.
Filing Date: 2025-11-14
Form: DEF 14A
Chunk 22
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 registered public accountants at any time during the year if the audit committee believes that such a change would be in the best interests of the Company and its stockholders. If our stockholders do not ratify the appointment, the audit committee may reconsider whether it should appoint another independent registered public accounting firm.

M&K CPAS, PLLC served as our independent registered public accounting firm for the year ended December 31, 2024. We currently do not expect that a representative of M&K CPAS, PLLC will be present at the Annual Meeting.

Principal Accounting Fees and Services

The following table sets forth all fees accrued or paid to M&K CPAS, PLLC for the years ended December 31, 2024 and 2023:

|                    |     | Years              
 Ended December 31, |   2024 |     |   |    2023 |
|:-------------------|:----|:-------------------|-------:|:----|:--|--------:|
| Audit fees(1)      |     | $                  | 64,450 |     | $ | 114,150 |
| Audit related fees |     |                    |      - |     |   |       - |
| Tax fees           |     |                    |      - |     |   |       - |
| All other fees     |     |                    | 24,900 |     |   |       - |
| Total              |     | $                  | 90,350 |     | $ | 114,150 |

| (1) | Audit                                                                                                                       
 fees were principally for audit services and work performed in the review of the Company’s quarterly reports on Form 10-Q   |
| (2) | Other                                                                                                                       
 fees were principally for work performed in the review of the Company’s offerings filed under Forms S-1 and S-3, which were 
 netted against the proceeds of the offerings                                                                                |

Pre-approval Policy. Under our audit committee’s policy governing our use of the services of our independent registered public accountants, the audit committee is required to pre-approve all audit and permitted non-audit services performed by our independent registered public accountants in order to ensure that the provision of such services does not impair the public accountants’ independence.

The Board of Directors unanimously recommends that stockholders vote “FOR” the ratification of the selection of M&K CPAS, PLLC as the Company’s independent registered public accountants for the year ending December 31,