Company: SNWV
Filing Date: 2025-07-10
Form Type: DEF 14A
Source: 0001140361-25-025486
Chunk: 21

Company: SANUWAVE Health, Inc.
Filing Date: 2025-07-10
Form: DEF 14A
Chunk 21
---
 accounting firm (the “April Form 8-K”). We provided Marcum with a copy of the April Form 8-K prior to its filing with the SEC and requested that Marcum furnish the Company with a letter addressed to the SEC stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated April 14, 2025, is filed as Exhibit 16.1 to the April Form 8-K. Audit Fees The following table summarizes the fees that we have paid or accrued for audit and other services in the years ended December 31, 2024 and 2023 provided by Marcum, our principal independent registered public accounting firm for those fiscal years:

| (In thousands) 
 Fee Category   |     | For the Year Ended December 31, 
                            2024 |     | 2023 |
|:---------------|:----|--------------------------------:|:----|-----:|
| Audit fees     |     |                            $471 |     | $545 |
| Total Fees     |     |                            $471 |     | $545 |

For purposes of the preceding table:

| • | Audit feesconsist of fees for the annual audit of our consolidated financial statements, the review of the interim financial statements included in our quarterly reports on Form 10-Q, and other professional services provided in connection with statutory and regulatory filings and consents related to capital markets transactions and engagements for those fiscal years. |

The Audit Committee must pre-approve all audits and permitted non-audit services to be provided by our principal independent registered public accounting firm unless an exception to such pre-approval exists under the Exchange

13

TABLE OF CONTENTS Act or the rules of the SEC. Each year, the Audit Committee approves the retention of our independent auditor to audit our consolidated financial statements. At this time, the Audit Committee evaluates and approves other known potential engagements of the independent auditor, including the scope of audit-related services, tax services, and other services proposed to be performed, and approves or rejects each service, taking into account whether the services are permissible under applicable law and the possible impact of each non-audit service on the independent auditor’s independence from management. All the services provided by Marcum during the fiscal year ended December 31, 2024 were pre-approved by the Audit Committee in accordance with these standards. THE BOARD OF DIRECTORS RECOMMENDS THAT STOCKHOLDERS VOTE “FOR” THE RATIFICATION OF BAKER T