Company: TLGYF
Filing Date: 2025-03-05
Form Type: 10-K
Source: 0001410578-25-000276
Chunk: 13

Company: TLGY ACQUISITION CORP
Filing Date: 2025-03-05
Form: 10-K
Item: Item 14P
Chunk 13
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Item 14. Principal Accountant Fees and Services.

On June 27, 2024, the Company dismissed Marcum Asia CPAs LLP (“Marcum Asia”) as its independent registered public accounting firm to audit the Company’s financial statements, effective immediately. The dismissal of Marcum Asia was approved by the audit committee of the Company’s board of directors. On June 28, 2024, the Company engaged WithumSmith+Brown, PC (“Withum”) as its new independent registered public accounting firm. The engagement of Withum was approved by audit committee.

The following table sets forth the fees for professional services provided by Withum during the years ended December 31, 2024 and 2023:

​​​​​​​​    For the Year Ended    For the Year Ended​​December 31, 2024​December 31, 2023Audit Fees(1)​$100,880​$ —Audit-Related Fees(2)​$ —​$ —Tax Fees(3)​$ —​$ —All Other Fees(4)​$ —​$ —Total Fees​$100,880​$ —

(1)Audit Fees. Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are normally provided by our independent registered public accounting firm in connection with statutory and regulatory filings.

(2)Audit-Related Fees. Audit-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our year-end financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultation concerning financial accounting and reporting standards.

(3)Tax Fees. Tax fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice.

(4)All Other Fees. All other fees consist of fees billed for all other services

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 de minimis exceptions for non-audit services as described in the Exchange Act that are approved by the audit committee prior to the completion of the audit).

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