Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 311

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1A
Chunk 311
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+Brown, PC for services rendered.

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 WithumSmith+Brown, PC in connection with
regulatory filings. The aggregate fees billed by WithumSmith+Brown, PC for audit fees, inclusive of required filings with the SEC for
the years ended December 31, 2024 and 2023 and of services rendered in connection with our Initial Public Offering, amounted to $82,680
and $29,640, respectively.

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. During the years ended December 31,
2024 and 2023, we did not pay WithumSmith+Brown, PC any audit-related fees.

Tax Fees. Tax fees consist of fees billed
for professional services relating to tax compliance, tax planning and tax advice. During the years ended December 31, 2024 and 2023,
we did not pay WithumSmith+Brown, PC any tax fees.

All Other Fees. All other fees consist of fees billed for all other services. During
the years ended December 31, 2024 and 2023, we did not pay WithumSmith+Brown, PC any other fees.

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).

74

PART IV

Item
15. Exhibits, Financial Statement Schedules.

(a)The following documents are filed as part of this Annual Report
on Form 10-K:

1.Financial Statements: