NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP
For the period ended Dec 31, 2025. Filed Mar 13, 2026.
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FY2025 · Filed Mar 13, 2026
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Item 14. Principal Accounting Fees and Services
Miller Wachman LLP served as the Partnership’s independent accountants for the fiscal year ended December 31, 2025 and has reported on the 2025 Consolidated Financial Statements. Aggregate fees rendered to Miller Wachman LLP for the years ended December 31, 2025 and 2024 were as follows:
| | | | | | | | |
|---|---|---|---|---|---|---|---|
| · · 2025 · · 2024 | |||||||
| Audit Fees | | | | | | | |
| Recurring annual audits and quarterly reviews | | $326,000 | | $326,000 | | ||
| Subtotal | | 326,000 | | 326,000 | | ||
| Tax Fees | | | | | | | |
| Recurring tax compliance for the Partnership, 19 subsidiary Partnerships and 18 General Partnerships | | 125,000 | | 125,000 | | ||
| Subtotal | | 125,000 | | 125,000 | | ||
| Total Fees | | $451,000 | | $451,000 | | ||
The Audit Committee’s charter provides that it has the sole authority to review in advance and grant any pre-approvals of (i) all auditing services to be provided by the independent auditor, (ii) all significant non-audit services to be provided by the independent auditors as permitted by Section 10A of the Securities Exchange Act of 1934, and (iii) all fees and the terms of engagement with respect to such services. All audit and non-audit services performed by Miller Wachman during fiscal 2025 and 2024 were pre-approved pursuant to the procedures outlined above.
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