Company: SOBR
Filing Date: 2025-06-23
Form Type: DEF 14A
Source: 0001477932-25-004765
Chunk: 45

Company: SOBR Safe, Inc.
Filing Date: 2025-06-23
Form: DEF 14A
Chunk 45
---
                   2,500 |
| Tax Fees (3)           |     |      |                       - |     |      |                       - |
| All Other Fees (4)     |     |      |                       - |     |      |                       - |
| Total                  |     | $    |                 105,000 |     | $    |                  97,500 |

| (1) | Audit fees include fees and expenses for professional services rendered in connection with the audit of our financial statements for those years, reviews of the interim financial statements that are normally provided by the independent registered public accounting firm in connection with statutory and regulatory filings or engagements.                                                                 |
| (2) | Audit related fees consist of fees billed for assurance related services that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit Fees”. Included in audit related fees are fees and expenses related to reviews of registration statements and SEC filings other than annual reports on Form 10-K and quarterly reports on Form 10-Q. |
| (3) | Tax fees include the aggregate fees billed during the fiscal year indicated for professional services for tax compliance, tax advice and tax planning.                                                                                                                                                                                                                                                            |
| (4) | All other fees consist of fees for products and services other than the services reported above.                                                                                                                                                                                                                                                                                                                  |

| 27 |

Pre-Approval Policies and Procedures

The Audit Committee must pre-approve all auditing services and permitted non-audit services (including the fees and terms thereof) to be performed for us by our independent auditors, subject to the de-minimis exceptions for non-audit services described in Section 10A(i)(1)(B) of the Exchange Act. Each year the independent auditor’s retention to audit our financial statements, including the associated fee, is approved by the audit committee before the filing of the previous year’s Annual Report on Form 10-K. At the beginning of the fiscal year, the Audit Committee will evaluate other known potential engagements of the independent auditor, including the scope of work proposed to be performed and the proposed fees, and approve or reject each service, taking into account whether the services are permissible under applicable law and the possible impact of each non-audit service on the independent auditor’s independence from management. At each such subsequent meeting, the auditor and management may present subsequent services for approval. Typically, these would be services such as due diligence for an acquisition, that would not have been known at the beginning of the year.

Each new engagement of Haynie has