Company: CDT
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001246
Chunk: 405

Company: CDT Equity Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 3
Chunk 405
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 Audit related fees primarily include review of regulatory
documents filed with the SEC. For the year ended December 31, 2024, we paid Marcum audit-related fees totaling approximately $120,170.
For the year ended December 31, 2023, we paid Marcum audit-related fees totaling approximately $118,525.

Tax Fees. Tax fees consists
of fees billed for tax compliance, tax planning and tax advice. We paid Marcum tax fees for the year ended December 31, 2024 totaling
approximately $83,405. We did not pay Marcum tax fees for the year ended December 31, 2023.

All
Other Fees. We did not pay Marcum for other services for the years ended December 31, 2024 or December 31, 2023.

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).

89

PART
IV

Item
15. Exhibits, Financial Statement Schedules

The
following documents are filed as part of this annual report:

    1.
    Financial
    Statements: (see “Financial Statements and Supplementary Data” at Item 8 and incorporated herein by reference).

    2.
    Financial
    Statement Schedule: (Schedules to the Financial Statements have been omitted because the information required to be set forth therein
    is not applicable or is shown in the accompanying Financial Statements or notes thereto).

    3.
    Exhibits:
    The exhibits listed in the accompanying “Exhibit Index” are filed or incorporated by reference as part of this Annual
    Report on Form 10-K.

EXHIBIT
INDEX

    Exhibit
    No. 
     
    Description
  
    2.1
     
    Agreement
    and Plan of Merger Agreement dated as of November 8, 2022, by and