Company: PFSA
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001013762-25-004396
Chunk: 674

Company: Profusa, Inc.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 3
Chunk 674
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 and 2023, fees for our independent registered public accounting firm were approximately $191,946 and $108,148 for the services
Marcum performed in connection with the audit of our December 31, 2024 and 2023 consolidated financial statements included in this Annual
Report on Form 10K.

Audit-Related Fees. During the years ended
December 31, 2024 and 2023, fees for our independent registered public accounting firm were approximately $62,335 and $102,604 for the
services Marcum performed in connection with any audit-related services.

Tax
Fees. During the years ended December 31, 2024 and 2023, our independent registered public accounting firm did not render services
to us for tax compliance, tax advice and tax planning.

All
Other Fees. During the years ended December 31, 2024 and 2023, there were no fees billed for products and services provided by our
independent registered public accounting firm other than those set forth above.

Pre-Approval
Policy

Our
audit committee was formed upon the consummation of our Initial Public Offering. As a result, the audit committee did not pre-approve
all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board
of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve
all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject
to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to
the completion of the audit).

We
hereby file as part of this Report the exhibits listed in the attached Exhibit Index. Exhibits which are incorporated herein by reference
can be inspected and copied at the public reference facilities maintained by the SEC, 100 F Street, N.E., Room 1580, Washington, D.C.
20549. Copies of such material can also be obtained from the Public Reference Section of the SEC, 100 F Street, N.E., Washington, D.C.
20549, at prescribed rates or on the SEC website at www.sec.gov.

61

PART IV

ITEM 15. EXHIBITS AND CONSOLIDATED FINANCIAL STATEMENTS

a.Documents
filed as part of this Report

1.Consolidated
Financial Statements

The