{"url_path":"/sec/aitx/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":"2026-06-09","source_url":"https://www.sec.gov/Archives/edgar/data/1498148/0001493152-26-027796-index.html","accession_number":"0001493152-26-027796","cik":"0001498148","ticker":"AITX","issuer_name":"Artificial Intelligence Technology Solutions Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1498148/0001493152-26-027796-index.html","primary_entity_key":"0001498148","primary_entity_name":"Artificial Intelligence Technology Solutions Inc."},"word_count":414,"has_tables":true,"body_markdown":"**ITEM\n14. PRINCIPAL ACCOUNTING FEES AND SERVICES**\n\n \n\nOn\nOctober 31, 2019 the Board of Directors of the Company approved and ratified the engagement (“Engagement”) of LJ Soldinger\n& Associates LLC (“LJ Soldinger”) as the Company’s new independent registered public accounting firm..\n\n \n\nThe\nfollowing table shows the fees that were billed for the audit and other services provided by LJ Soldinger for the fiscal years ended\nFebruary 28, 2026 and February 28, 2025.\n\n \n\n  \n2026 \n\nAudit Fees \n$256,700 \n\nAudit-Related Fees \n — \n\nTax Fees \n — \n\nAll Other Fees \n — \n\nTotal \n$256,700 \n\n \n\n  \n2025 \n\nAudit Fees \n$240,100 \n\nAudit-Related Fees \n — \n\nTax Fees \n — \n\nAll Other Fees \n — \n\nTotal \n$240,100 \n\n \n\n-38-\n\n[Table of Contents](#toc_001)\n\n \n\n*Audit\nFees -*This category includes the audit of our annual financial statements, review of financial statements included in our Quarterly\nReports on Form 10-Q and services that are normally provided by the independent registered public accounting firm in connection with\nengagements for those fiscal years. This category also includes advice on audit and accounting matters that arose during, or as a result\nof, the audit or the review of interim financial statements.\n\n \n\n*Audit-Related\nFees -* This category consists of assurance and related services by the independent registered public accounting firm that are reasonably\nrelated to the performance of the audit or review of our financial statements and are not reported above under “Audit Fees.”\nThe services for the fees disclosed under this category would include consultation regarding correspondence with the SEC, other accounting\nconsulting and other audit services.\n\n \n\n*Tax\nFees* - This category consists of professional services rendered by our independent registered public accounting firm for tax compliance\nand tax advice. The services for the fees disclosed under this category include tax return preparation and technical tax advice.\n\n \n\n*All\nOther Fees*- This category consists of fees for other miscellaneous items.\n\n \n\nAs\npart of its responsibility for oversight of the independent registered public accountants, the Board has established a pre-approval policy\nfor engaging audit and permitted non-audit services provided by our independent registered public accountants. In accordance with this\npolicy, each type of audit, audit-related, tax and other permitted service to be provided by the independent auditors is specifically\ndescribed and each such service, together with a fee level or budgeted amount for such service, is pre-approved by the Board. All of\nthe services provided by LJ Soldinger described above were approved by our Board.\n\n \n\nThe\nCompany’s principal accountant did not engage any other persons or firms other than the principal accountant’s full-time,\npermanent employees.\n\n \n\n**PART\nIV**"}