Odysight.ai Inc.
For the period ended Dec 31, 2025. Filed Mar 19, 2026.
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FY2025 · Filed Mar 19, 2026
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Item 14. Principal accounting fees and services
Audit and Accounting Fees
The following table sets forth the fees billed to our Company for professional services rendered by Brightman Almagor Zohar & Co., a firm in the Deloitte global network, for the fiscal years ended December 31, 2024 and December 31, 2025:
| Services · Year Ended December 31, 2025 · Year Ended December 31, 2024 | |||
|---|---|---|---|
| $ in thousands | |||
| Audit fees(1) | $125 | $145 | |
| Tax fees | $2 | $15 | (2) |
| Total fees | $127 | $160 | |
| (1) | Audit fees consist of audit and review services, consents and review of documents filed with the SEC. |
| (2) | Tax fees consist of services related to representing us before the ITA in a VAT assessment. |
Audit Committee Administration of Engagement
The audit committee maintains a pre-approval policy that provides guidelines for the audit, audit-related, tax, and other permissible non-audit services that may be provided by the independent registered public accounting firm (the independent auditors) in order to ensure that the provision of such services does not impair the auditor’s independence. Under this policy, the audit committee annually pre-approves the audit fee and terms of the engagement, as set forth in the engagement letter, along with a specified list of audit-related and tax services. If any service to be provided by the independent auditors has not received pre-approval during this annual process, it will require specific pre-approval by the audit committee.
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