Company: LASE
Filing Date: 2025-06-24
Form Type: 10-K
Source: 0001641172-25-016194
Chunk: 440

Company: Laser Photonics Corp
Filing Date: 2025-06-24
Form: 10-K
Item: Item 1A
Chunk 440
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 Policies

The
charter of our Audit Committee provides that the duties and responsibilities of our Audit Committee include the pre-approval of all audit,
audit- related, tax, and other services permitted by law or applicable SEC regulations (including fee and cost ranges) to be performed
by our independent registered public accountant. Any pre-approved services that will involve fees or costs exceeding pre-approved levels
will also require specific pre-approval by the Audit Committee. Unless otherwise specified by the Audit Committee in pre-approving a
service, the pre-approval will be effective for the 12-month period following pre-approval. The Audit Committee will not approve any
non-audit services prohibited by applicable SEC regulations or any services in connection with a transaction initially recommended by
the independent registered public accountant, the purpose of which may be tax avoidance and the tax treatment of which may not be supported
by the Code and related regulations.

To
the extent deemed appropriate, the Audit Committee may delegate pre-approval authority to the Chairman of the Audit Committee or any
one or more other members of the Audit Committee provided that any member of the Audit Committee who has exercised any such delegation
must report any such pre-approval decision to the Audit Committee at its next scheduled meeting. The Audit Committee will not delegate
the pre-approval of services to be performed by the independent registered public accountant to management.

Our
Audit Committee requires that the independent registered public accountant, in conjunction with our Chief Financial Officer, be responsible
for seeking pre-approval for providing services to us and that any request for pre-approval must inform the Audit Committee about each
service to be provided and must provide detail as to the particular service to be provided.

All
of the services provided above under the caption “Audit-Related Fees” were approved by our Board of Directors or by our Audit
Committee pursuant to our Audit Committee’s pre-approval policies.

68

PART
IV

ITEM
15. EXHIBITS AND FINANCIAL STATEMENTS SCHEDULES INDEX TO FINANCIAL STATEMENTS

Financial
Statements filed as part of this Form 10-K:

Laser
Photonics, Corporation December 31, 2024 and 2023 Audited Financial Statements

Report
of Independent Registered Accounting Firm Balance Sheet

Consolidated
Statement of Operations

Consolidated
Balance Sheets

Consolidated
Statement of Stockholders’ Equity

Consolidated
Statement of Cash Flows

Notes
to Financial Statements

Exhibits.

See
the Exhibit