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ACCRUED EXPENSES AND OTHER LIABILITIES
3 Months Ended
Mar. 31, 2023
Payables and Accruals [Abstract]  
ACCRUED EXPENSES AND OTHER LIABILITIES

NOTE 5 – ACCRUED EXPENSES AND OTHER LIABILITIES

 

   March 31, 2023   December 31, 2022 
Accrued research and development  $1,293,348   $1,332,713 
Share subscription facility commitment fees   -    400,000 
Professional fees   393,077    421,530 
Other accrued liabilities   672,257    72,251 
Total accrued expenses and other liabilities  $2,358,682   $2,226,494