MANHATTAN BRIDGE CAPITAL, INC
For the period ended Dec 31, 2025. Filed Mar 27, 2026.
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FY2025 · Filed Mar 27, 2026
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Item 14. Principal Accountant Fees and Services
The aggregate fees billed by our principal accounting firm, Hoberman & Lesser CPAs, LLP, for the fiscal years ended December 31, 2025, and 2024 (including for services for MBC Funding II) are as follows:
(a) Audit Fees
2025
The aggregate fees incurred during 2025 for our principal accountant were $73,500, covering the audit of our annual financial statements and the review of our financial statements for the first, second and third quarters of 2025.
2024
The aggregate fees incurred during 2024 for our principal accountant were $71,750, covering the audit of our annual financial statements and the review of our financial statements for the first, second and third quarters of 2024.
(b) Audit-Related Fees
There were no audit-related fees billed by our principal accountant during 2025 or 2024.
(c) Tax Fees
There were no tax fees billed by our principal accountant during 2025 or 2024.
(d) All Other Fees
No other fees, beyond those disclosed in this Item 14, were billed during 2025 or 2024 except that we were billed $1,500 in 2024 by our principal accountant for services rendered in connection with our Registration Statement on Form S-3.
Audit Committee Pre-Approval, Policies and Procedures
Our Audit Committee approved the engagement with Hoberman & Lesser CPAs, LLP. These services were pre-approved by our Audit Committee to assure that such services do not impair the auditor’s independence from us.
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