BLACKBOXSTOCKS INC.
For the period ended Dec 31, 2025. Filed Feb 23, 2026.
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FY2025 · Filed Feb 23, 2026
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Item 14. Principal Accountant Fees and Services
| Item 14. | Principal Accounting Fees and Services. |
|---|
On December 20, 2024, the Company engaged Victor Mokuolu CPA PLLC as its new independent registered public accounting firm, for the audit of the Company’s consolidated financial statements for the year ended December 31, 2025 and terminated Turner Stone & Company L.L.P.
The following table sets forth aggregate fees billed to the Company for professional services by Victor Mokuolo CPA PLLC for the years ended December 31, 2025 and 2024.:
| 2025 | 2024 | |
|---|---|---|
| Audit Fees (1) | $82,500 | $89,299 |
| Audit-Related Fees (2) | 15,000 | 7,500 |
| Tax Fees (3) | 2,710 | 5,250 |
| All Other Fees | --- | |
| Total Fees | $100,210 | $101,979 |
| (1) | “Audit Fees” consist of fees for professional services rendered in connection with the audit of our annual consolidated financial statements, including audited financial statements presented in our annual report on Form 10-K, review of our quarterly financial statements presented in our quarterly report on Form 10-Q and services that are normally provided by our independent registered public accounting firm in connection with statutory and regulatory filings or engagements for those fiscal years, including audit services in connection with filing registration statements, and amendments thereto. |
| (2) | “Audit-related Fees” consist of fees related to audit and assurance procedures not otherwise included in Audit Fees, including fees related to the application of GAAP to proposed transactions and new accounting pronouncements. |
| (3) | “Tax Fees” consist of professional services rendered for tax compliance, tax advice or tax planning. |
Audit Committee Pre-Approval
Our Audit Committee pre-approves all auditing services and permitted non-audit services to be performed for us by our independent auditor, including the fees and terms thereof. All of the services described above were approved by our Audit Committee.
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