Company: DGLY
Filing Date: 2025-05-02
Form Type: 424B3
Source: 0001641172-25-008437
Chunk: 90

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-02
Form: 424B3
Chunk 90
---
|:-----------------|--------:|
| Audit fees         |     | $                | 275,000 |     | $                | 312,500 |
| Audit-related fees |     |                  | 165,000 |     |                  | 145,000 |
| Tax fees           |     |                  |       — |     |                  |       — |
| All other fees     |     |                  |       — |     |                  |       — |
| Total fees         |     | $                | 440,000 |     | $                | 457,500 |

Audit Fees.Such amount consists of fees billed for professional services rendered in connection with the audit of our annual financial statements and review of the interim financial statements included in our quarterly reports. It also includes services that are normally provided by our independent registered public accounting firms in connection with statutory and regulatory filings or engagements.

Audit-Related Fees.Consists of fees billed for assurance and 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.” These services include employee benefit plan audits, consents issued for certain filings with the SEC, accounting consultations in connection with acquisitions, attest services that are not required by statute or regulation, and consultations concerning financial accounting and reporting standards.

Tax Fees.Tax fees consist of fees billed for professional services related to tax compliance, tax advice and tax planning. These services include assistance regarding federal, state and international tax compliance, tax audit defense, customs and duties, mergers and acquisitions, and international tax planning.

All Other Fees.Consists of fees for products and services other than the services reported above.

The Audit Committee’s practice is to consider and approve in advance all proposed audit and non-audit services to be provided by our independent registered public accounting firm. All the fees shown above were pre-approved by the Audit Committee.

<div align='center'>PART IV</div>

| Item 15. | Exhibits and Financial 
 Statement Schedules.   |

| (a) | The following documents                               
 are filed as part of this Annual Report on Form 10-K: |

| 1. | Consolidated Financial                                                                                                                  
 Statements:                                                                                                                             |
|    | The consolidated financial                                                                                                              
 statements required to be included in Part II, Item 8, Financial Statements and Supplementary Data, begin on Page F-1 and are submitted 
 as a separate section of this Annual Report on Form 10-K.                                                                               |

| 2. | Financial Statement                                                                                                                
 S