Company: SUNE
Filing Date: 2025-04-30
Form Type: 10-K/A
Source: 0001213900-25-037633
Chunk: 26

Company: SUNation Energy, Inc.
Filing Date: 2025-04-30
Form: 10-K/A
Chunk 26
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 the meaning of the applicable Nasdaq listing standards. Messrs. Udseth and Lacey, were not deemed to be independent directors during 2024. ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES Fees of Independent Registered Public Accounting Firm The following is a summary of the fees billed to the Company by UHY for professional services for the years ended December 31, 2024 and 2023:

|                    | Fee Category |   |    2024 |     |   |    2023 |
|:-------------------|:-------------|:--|--------:|:----|:--|--------:|
| Audit Fees         |              | $ | 745,850 |     | $ | 467,875 |
| Audit-Related Fees |              |   |       — |     |   |       — |
| Tax Fees           |              |   |       — |     |   |       — |
| All Other Fees     |              |   |       — |     |   |       — |
| Total Fees         |              | $ | 745,850 |     | $ | 467,875 |

Audit Fees. This category consists of fees billed for professional services rendered for the audit of the Company’s annual financial statements and review of financial statements included in our quarterly reports. Audit-Related Fees. This category consists of fees billed for assurance and related services, such as the Company’s employee benefit plan audits that are reasonably related to the performance of the audit or review of the Company’s financial statements and are not otherwise reported under “Audit Fees.” Tax Fees.This category consists of fees billed for professional services for tax compliance, tax advice and tax planning. Assistance regarding federal and state tax compliance and acquisitions are provided to the Company by RSM US LLP. All Other Fees. All other fees are fees for products and services other than those listed above. Audit and Finance Committee Pre-Approval Policies and Procedures In addition to approving the engagement of the independent registered public accounting firm to audit the Company’s consolidated financial statements, the policy of the Audit and Finance Committee is to approve all use of the Company’s independent registered public accounting firm for non-audit services prior to any such engagement. To minimize relationships that could appear to impair the objectivity of the independent registered public accounting firm, the policy of the Committee is to restrict the non-audit services that may be provided to the Company by the Company’s independent registered public accounting firm primarily to tax services, merger and acquisition due diligence and integration services,