Company: INTG
Filing Date: 2025-09-30
Form Type: 10-K
Source: 0001493152-25-016154
Chunk: 443

Company: INTERGROUP CORP
Filing Date: 2025-09-30
Form: 10-K
Item: Item 12
Chunk 443
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 the Company’s independent
registered public accounting firm. The aggregate fees billed for services rendered by Withum for the fiscal year ended June 30, 2025
and 2024 are set forth below.

    Fiscal Year 

    2025  
    2024 
  
    Audit Fees (1) 
    $293,000  
    $205,000 
  
    Audit-Related Fees (2) 
    $0  
    $0 
  
    Tax Fees (3) 
     179,000  
     56,000 
  
    All Other Fees (4) 
    $0  
    $0 
  
    TOTAL: 
    $472,000  
    $261,000 

(1)
Audit Fees consist of fees for the audit of the annual consolidated financial statements, reviews of the interim financial statements
included in Quarterly Reports on Form 10-Q, and services normally provided in connection with statutory and regulatory filings.

(2)
Audit-Related Fees include assurance and related services reasonably related to the performance of the audit or review of the financial
statements and not reported under “Audit Fees.”

(3)
Tax Fees consist primarily of federal and state tax compliance, tax planning, and tax advisory services.

(4)
All Other Fees include permitted services not captured in the categories above. There were no such fees in the periods presented.

Audit
Committee Pre-Approval Policies

The
Audit Committee pre-approves all auditing services and permitted non-audit services (including the fees and terms thereof) to be performed
for the Company by its independent registered public accounting firm, subject to the de minimis exceptions permitted for certain non-audit
services under Section 10A(i)(1)(B) of the Exchange Act, provided such services are subsequently approved by the Committee prior to completion
of the audit. The Committee may form and delegate authority to subcommittees consisting of one or more members, including the authority
to grant pre-approvals of audit and permitted non-audit services, provided that decisions of such subcommittee to grant pre-approvals
are presented to the full Committee at its next scheduled meeting. All of the services described herein were pre-approved by the Audit
Committee pursuant to its pre-approval policies.

None
of the hours expended on the independent registered public accounting firm’s engagement to audit the Company’s consolidated
financial statements for the most recent fiscal year was attributable to work performed by persons other than the independent registered