(3) Tax Fees. Tax fees consist of fees billed for professional services rendered by our independent registered public accounting firm for tax compliance, tax advice, and tax planning. (4) All Other Fees. All other fees represent amounts billed in each of the years presented for services not classifiable under the other categories listed in the table above. The following table presents fees billed to us by Withum for professional services rendered for the period from January 1, 2021 through July 16, 2021. 2021 Audit Fees(1) $85,125 Audit-Related Fees(2) — Tax Fees(3) 5,000 All Other Fees(4) — Total $90,125 (1) Audit Fees. Audit fees consist of fees billed for professional services rendered by our independent registered public accounting firm for the review of financial statements included in our Quarterly Reports on Form 10-Q. (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 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) TaxFees. Tax fees consist of fees billed for professional services rendered by our independent registered public accounting firm for tax compliance, tax advice, and tax planning. (4) All Other Fees. All other fees consist of fees billed for all other services. Vote Required The affirmative vote of the holders of a majority of the votes cast either virtually during the Annual Meeting or represented by proxy at the annual meeting will be required to ratify the selection of KPMG LLC for our fiscal year ending December 31, 2023. Abstentions will not be counted as votes cast on this proposal. No broker non-votes are expected to exist in connection with this proposal. ✓ The Board Recommends a Vote“FOR” the Ratification of KPMG LLP as our Independent Registered Public Accounting Firm 36 | Hyzon Motors 2023 Proxy Statement
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