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Audioeye Inc. – ‘10-K’ for 12/31/23 – ‘EX-23.1’

On:  Thursday, 3/7/24, at 4:53pm ET   ·   For:  12/31/23   ·   Accession #:  1410578-24-150   ·   File #:  1-38640

Previous ‘10-K’:  ‘10-K’ on 3/9/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   23 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/07/24  Audioeye Inc.                     10-K       12/31/23   74:7.7M                                   Toppan Merrill/FA2

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.73M 
 2: EX-4.1      Instrument Defining the Rights of Security Holders  HTML     33K 
 3: EX-10.29    Material Contract                                   HTML    396K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     21K 
 9: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     37K 
                Awarded Compensation                                             
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     23K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     24K 
15: R1          Document and Entity Information                     HTML     93K 
16: R2          Consolidated Balance Sheets                         HTML    125K 
17: R3          Consolidated Balance Sheets (Parenthetical)         HTML     44K 
18: R4          Consolidated Statements of Operations               HTML     89K 
19: R5          Consolidated Statements of Stockholders' Equity     HTML     69K 
20: R6          Consolidated Statements of Cash Flows               HTML    125K 
21: R7          Organization and Description of Business            HTML     25K 
22: R8          Significant Accounting Policies                     HTML    111K 
23: R9          Acquisitions                                        HTML     60K 
24: R10         Intangible Assets                                   HTML     60K 
25: R11         Lease Liabilities and Right of Use Assets           HTML     90K 
26: R12         Debt                                                HTML     30K 
27: R13         Commitments and Contingencies                       HTML     25K 
28: R14         Stock-Based Compensation                            HTML     99K 
29: R15         Income Taxes                                        HTML     69K 
30: R16         Subsequent Events                                   HTML     24K 
31: R17         Significant Accounting Policies (Policies)          HTML    162K 
32: R18         Summary of Significant Accounting Policies          HTML     82K 
                (Tables)                                                         
33: R19         Acquisitions (Tables)                               HTML     57K 
34: R20         Intangible Assets (Tables)                          HTML     62K 
35: R21         Lease Liabilities and Right of Use Assets (Tables)  HTML     90K 
36: R22         Stock-Based Compensation (Tables)                   HTML     98K 
37: R23         Income Taxes (Tables)                               HTML     63K 
38: R24         Organization and Description of Business (Details)  HTML     24K 
39: R25         SIGNIFICANT ACCOUNTING POLICIES - Disaggregated by  HTML     33K 
                sales (Details)                                                  
40: R26         SIGNIFICANT ACCOUNTING POLICIES - Deferred revenue  HTML     29K 
                (Details)                                                        
41: R27         SIGNIFICANT ACCOUNTING POLICIES - Deferred          HTML     27K 
                commission costs (Details)                                       
42: R28         SIGNIFICANT ACCOUNTING POLICIES - Fair value on a   HTML     28K 
                recurring basis (Details)                                        
43: R29         SIGNIFICANT ACCOUNTING POLICIES - Potentially       HTML     29K 
                dilutive securities excluded from computation of                 
                earnings per share (Details)                                     
44: R30         SIGNIFICANT ACCOUNTING POLICIES - Additional        HTML    112K 
                information (Details)                                            
45: R31         ACQUISITIONS - Bureau of Internet Accessibility     HTML     52K 
                Inc (Details)                                                    
46: R32         ACQUISITIONS - Bureau of Internet Accessibility     HTML     66K 
                Inc - Tangible and intangible assets acquired and                
                liabilities assumed (Details)                                    
47: R33         ACQUISITIONS - Bureau of Internet Accessibility     HTML     47K 
                Inc - Tangible and intangible assets acquired and                
                liabilities assumed (Parenthetical) (Details)                    
48: R34         ACQUISITIONS - Pro Forma Financials (Details)       HTML     30K 
49: R35         Intangible Assets (Details)                         HTML     45K 
50: R36         Intangible Assets - Amortization expense (Details)  HTML     33K 
51: R37         INTANGIBLE ASSETS - Weighted average remaining      HTML     35K 
                useful life (Details)                                            
52: R38         LEASE LIABILITIES AND RIGHT OF USE ASSETS - Right   HTML     26K 
                to use assets under finance leases (Details)                     
53: R39         LEASE LIABILITIES AND RIGHT OF USE ASSETS - Future  HTML     31K 
                minimum finance leases payments (Details)                        
54: R40         LEASE LIABILITIES AND RIGHT OF USE ASSETS - Future  HTML     38K 
                minimum operating leases payments (Details)                      
55: R41         LEASE LIABILITIES AND RIGHT OF USE ASSETS -         HTML     36K 
                Finance Leases and Operating Leases (Details)                    
56: R42         LEASE LIABILITIES AND RIGHT OF USE ASSETS - Lease   HTML     34K 
                expenses (Details)                                               
57: R43         LEASE LIABILITIES AND RIGHT OF USE ASSETS -         HTML     31K 
                Remaining lease terms and discount rates (Details)               
58: R44         LEASE LIABILITIES AND RIGHT OF USE ASSETS -         HTML     49K 
                Additional information (Details)                                 
59: R45         Debt (Details)                                      HTML     77K 
60: R46         Commitments and Contingencies (Details)             HTML     23K 
61: R47         STOCK-BASED COMPENSATION - Stock-based              HTML     41K 
                compensation expense (Details)                                   
62: R48         STOCK-BASED COMPENSATION - Stock option activity    HTML     53K 
                (Details)                                                        
63: R49         STOCK-BASED COMPENSATION - Restricted stock unit    HTML     50K 
                activity (Details)                                               
64: R50         STOCK-BASED COMPENSATION - Restricted stock units   HTML     36K 
                (Details)                                                        
65: R51         STOCK-BASED COMPENSATION - Additional information   HTML     45K 
                (Details)                                                        
66: R52         INCOME TAXES - Additional information (Details)     HTML     35K 
67: R53         INCOME TAXES - Deferred tax assets and liabilities  HTML     67K 
                (Details)                                                        
68: R54         Pay vs Performance Disclosure                       HTML     33K 
69: R55         Insider Trading Arrangements                        HTML     27K 
71: XML         IDEA XML File -- Filing Summary                      XML    124K 
74: XML         XBRL Instance -- aeye-20231231x10k_htm               XML   1.42M 
70: EXCEL       IDEA Workbook of Financial Report Info              XLSX    121K 
11: EX-101.CAL  XBRL Calculations -- aeye-20231231_cal               XML    195K 
12: EX-101.DEF  XBRL Definitions -- aeye-20231231_def                XML    482K 
13: EX-101.LAB  XBRL Labels -- aeye-20231231_lab                     XML   1.23M 
14: EX-101.PRE  XBRL Presentations -- aeye-20231231_pre              XML    849K 
10: EX-101.SCH  XBRL Schema -- aeye-20231231                         XSD    162K 
72: JSON        XBRL Instance as JSON Data -- MetaLinks              454±   682K 
73: ZIP         XBRL Zipped Folder -- 0001410578-24-000150-xbrl      Zip    428K 


‘EX-23.1’   —   Consent of Expert or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



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Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-190871, 333-195471, 333-200170, 333-231760, 333-232568, 333-248088, 333-251225, 333-265355 and 333-265356) and in the Registration Statement on Form S-3 (No. 333-276937) of our report dated March 7, 2024 relating to the financial statements of AudioEye, Inc. (the “Company”), appearing in this Annual Report on Form 10-K of the Company for the year ended December 31, 2023.

/s/ MaloneBailey, LLP

www.malonebailey.com

Houston, Texas

March 7, 2024



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/7/24
For Period end:12/31/234
 List all Filings 


23 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/07/24  Audioeye Inc.                     S-3                    6:1.6M                                   Toppan Merrill/FA
12/28/23  Audioeye Inc.                     8-K:5,9    12/26/23   11:197K                                   Toppan Merrill/FA
 8/21/23  Audioeye Inc.                     8-K:5,9     8/15/23   12:387K                                   Toppan Merrill/FA
 3/28/23  Audioeye Inc.                     8-K:5,7,9   3/24/23   13:380K                                   Toppan Merrill/FA
 8/09/22  Audioeye Inc.                     10-Q        6/30/22   50:5.2M                                   Toppan Merrill/FA2
 5/24/22  Audioeye Inc.                     8-K:5,9     5/20/22   12:434K                                   Toppan Merrill/FA
 4/08/22  Audioeye Inc.                     8-K:5,9     4/05/22   11:248K                                   Toppan Merrill/FA
 3/11/22  Audioeye Inc.                     8-K:1,7,9   3/09/22   12:661K                                   Toppan Merrill/FA
 8/11/21  Audioeye Inc.                     10-Q        6/30/21   50:4.6M                                   Toppan Merrill/FA
 6/23/21  Audioeye Inc.                     8-K:5,7,9   6/21/21    3:137K                                   Toppan Merrill/FA
 3/15/21  Audioeye Inc.                     8-K:5,9     3/11/21    2:56K                                    Toppan Merrill/FA
12/10/20  Audioeye Inc.                     8-K:5,9    12/09/20    8:356K                                   Toppan Merrill/FA
 8/24/20  Audioeye Inc.                     8-K/A:5,9   8/13/20    3:126K                                   Toppan Merrill/FA
 8/13/20  Audioeye Inc.                     10-Q        6/30/20   57:4.7M                                   Toppan Merrill/FA
12/16/19  Audioeye Inc.                     8-K:5,9    12/11/19    2:121K                                   Toppan Merrill/FA
 5/14/19  Audioeye Inc.                     8-K:2,5,9   5/10/19    7:491K                                   Toppan Merrill/FA
 3/27/19  Audioeye Inc.                     10-K       12/31/18   86:9.6M                                   Toppan Merrill/FA
 8/07/18  Audioeye Inc.                     8-K:1,3,5,7 8/01/18    6:402K                                   Toppan Merrill/FA
 7/08/15  Audioeye Inc.                     8-K:1,5,9   7/01/15    2:110K                                   Toppan Merrill/FA
11/07/14  Audioeye Inc.                     10-Q        9/30/14   49:4.7M                                   Toppan Merrill/FA
 2/04/14  Audioeye Inc.                     S-1/A                 91:9M                                     Toppan Merrill/FA
 8/28/13  Audioeye Inc.                     S-8         8/28/13    5:504K                                   Quality EDGAR So… LLC/FA
 1/11/13  Audioeye Inc.                     S-1/A                  4:2M                                     Quality EDGAR So… LLC/FA
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Filing Submission 0001410578-24-000150   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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