Company: CERO
Filing Date: 2025-04-28
Form Type: 10-K/A
Source: 0001213900-25-036075
Chunk: 43

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-04-28
Form: 10-K/A
Chunk 43
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2025 Common Warrant to purchase one share of Common Stock. The shares of Common Stock or Pre-Funded Warrants and accompanying February 2025 Common Warrants were issued separately and were immediately separable upon. Brian Atwood, one of our directors, purchased an aggregate of 510,200 Pre-Funded Warrants and accompanying February 2025 Common Warrants to purchase 510,200 shares of Common Stock for a total purchase price of approximately $1 million at this offering. Policies and Procedures for Related Party Transactions We have adopted a code of conduct and ethics requiring us to avoid, wherever possible, all conflicts of interests, except under guidelines or resolutions approved by the board of directors (or the appropriate committee of the board of directors) or as disclosed in public filings with the SEC. Under the adopted code of conduct and ethics, conflict of interest situations include any financial transaction, arrangement or relationship (including any indebtedness or guarantee of indebtedness) involving us. A current copy of the code is posted on the corporate governance section of our website, which is located at https://www.cero.bio/governance. In addition, pursuant to the Audit Committee charter, our Audit Committee is responsible for reviewing and approving related party transactions to the extent that we entered into such transactions. An affirmative vote of a majority of the members of the Audit Committee present at a meeting at which a quorum is present will be required in order to approve a related party transaction. Without a meeting, the unanimous written consent of all of the members of the Audit Committee will be required to approve a related party transaction. We also require each of our directors and officers to complete a directors’ and officers’ questionnaire that elicits information about related party transactions. These procedures are intended to determine whether any such related party transaction impairs the independence of a director or presents a conflict of interest on the part of a director, employee or officer. Our Audit Committee reviews on a quarterly basis all payments that were made to the officers or directors, or to their affiliates. 22 Item 14. Principal Accountant Fees and Services Independent Registered Public Accounting Firm Fees Our independent public accounting firm is Wolf & Company, P.C. (“Wolf”), Boston, MA, Auditor ID: 392. We incurred the following fees from Wolf for the audit of the consolidated financial statements and for other services provided during the years ended December 31, 2024 and 2023.

|                    | Fee Category |   |    2024 |     |   |    2023 |
|:----------------