{"url_path":"/sec/aaql/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 Principal Accounting Fees and Services**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1672571/0001493152-26-033212-index.html","accession_number":"0001493152-26-033212","cik":"0001672571","ticker":"AAQL","issuer_name":"Antiaging Quantum Living Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1672571/0001493152-26-033212-index.html","primary_entity_key":"0001672571","primary_entity_name":"Antiaging Quantum Living Inc."},"word_count":136,"has_tables":true,"body_markdown":"**Item\n14. Principal Accounting Fees and Services**\n\n \n\nDuring\n2026 and 2025, J&S Associate PLT, the Company’s independent auditors have billed for their services as set forth\nbelow. In addition, fees and services related to the audit of the financial statements of the Company for the period ended March 31,\n2026 as contained in this Report, are estimated and included for the fiscal year ended March 31, 2025.\n\n \n\n  \nYears\nended March 31, \n\n  \n2026  \n2025 \n\n  \n   \n  \n\nAudit Fees – J&S Associate\nPLT \n$56,400  \n 25,000 \n\nAudit-Related Fees \n$14,400  \n$24,000 \n\nAll Other Fees \n$-  \n$- \n\nTotal Fees \n$70,400  \n$49,000 \n\n \n\n**Pre-Approval\nPolicy**\n\n \n\nOur\nBoard as a whole pre-approves all services provided by J&S Associate PLT. For any non-audit or non-audit related services, the Board\nmust conclude that such services are compatible with J&S Associate PLT independence as our auditors.\n\n \n\n18\n\n \n\n** **\n\n**PART\nIV**"}