Nakamoto Inc.
For the period ended Dec 31, 2025. Filed Mar 30, 2026.
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FY2025 · Filed Mar 30, 2026
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Item 14. Principal Accountant Fees and Services
The following table shows the fees billed for the applicable prior year audits of the Company’s consolidated financial statements and for other services rendered by accountants in the years 2025 and 2024.
| Lead Audit Firm | 2025 | 2024 |
|---|---|---|
| Audit Fees (1) | $295,000 | $93,311 |
| Audit-related fees (2) | - | - |
| Tax fees (3) | - | - |
| All other fees (4) | - | - |
| Total: | $295,000 | $93,311 |
The aggregate total of accounting fees was $295,000 in 2025 compared to $93,311 in 2024.
(1)**Fees for professional services rendered for the audit of the Company’s annual financial statements and review of financial statements included in our Form 10-Qs, and for services that are normally provided by the accountants in connection with regulatory filings or engagements. The lead audit firm in both 2025 and 2024 was Sadler, Gibb & Associates (the “Lead Audit Firm”). The 2025 aggregated audit fee total was $295,000 compared to $93,311 in 2024.
(2) Audit-related fees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of our consolidated financial statements, such as fees for the adoption of new accounting standards. The Company did not incur any audit-related fees for the fiscal years ended December 31, 2025 and 2024.
(3) Tax fees consist of fees for tax filing, preparation and tax advisory services. The Lead Audit Firm did not charge the Company any tax fees for the years ended December 31, 2025 and 2024. In both 2025 and 2024, independent firms prepared the tax returns and provided additional consulting required for state and federal compliance. The Company did not incur any audit-related fees for the fiscal years ended December 31, 2025 and 2024.
(4) The Company did not incur any all other fees for the fiscal years ended December 31, 2025 and 2024.
Pre-Approval Policies and Procedures
Pursuant to the charter of the Audit Committee, the Audit Committee must pre-approve all audit and permitted non-audit and tax services that may be provided by our independent auditors. During 2025 and 2024, all services provided by the Lead Audit Firm were pre-approved by the Audit Committee.
The Audit Committee may also delegate to one or more subcommittees the authority to approve any audit or permitted non-audit and tax services to be provided to us by our independent auditors.
Auditor Independence
The Audit Committee has considered whether the provision of the services rendered for non-audit matters is compatible with maintaining auditor independence and concluded that auditor independence was not impaired by performing such work for the Company, where applicable.
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