{"url_path":"/sec/akan/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C PRINCIPAL ACCOUNTANT FEES AND","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-09","source_url":"https://www.sec.gov/Archives/edgar/data/1888014/0001213900-26-066800-index.html","accession_number":"0001213900-26-066800","cik":"0001888014","ticker":"AKAN","issuer_name":"AKANDA CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1888014/0001213900-26-066800-index.html","primary_entity_key":"0001888014","primary_entity_name":"AKANDA CORP."},"word_count":315,"has_tables":true,"body_markdown":"** **\n\n**ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND\nSERVICES**\n\n** **\n\nWe engaged GreenGrowth CPAs\nas our independent registered public accounting firm. Set forth below is a summary of the fees paid to GreenGrowth CPAs for services provided\nin fiscal year 2025 and 2024.\n\n** **\n\n**Accountant Fees and\nServices**\n\n** **\n\nPeriod \n2025  \n2024 \n\nAudit Fees \n$143,500  \n$88,875 \n\nAudit Related Fees \n 8,500  \n 37,450 \n\nTax Fees \n —  \n — \n\nAll Other Fees \n —  \n — \n\n  \n$152,000  \n$126,325 \n\n \n\n**Audit Fees**.\nAudit fees consists of services rendered by an independent registered public accounting firm for the audit of our consolidated financial\nstatements and our internal control over financial reporting, review of the interim financial statements.\n\n \n\n**Audit-Related\nFees**. Audit-related fees relate to assurance and associated services that traditionally are performed by the independent auditor\nincluding SEC filings, comfort letter, consents and comment letters in connection with regulatory filings.\n\n \n\n**Tax Fees**.\nTax fees consist of services rendered by an external auditor for tax compliance, tax consulting and tax planning.\n\n \n\n**All Other Fees**.\nAll other fees are for any other permissible work that is not an Audit, Audit-Related or Tax Fee.\n\n \n\n85\n\n \n\n** **\n\n**Pre-Approval Policies and Procedures**\n\n \n\nOur Audit Committee has\nadopted policies and procedures for the pre-approval of audit and non-audit services rendered by our independent registered public accounting\nfirm. Pre-approval of an audit or non-audit service may be given as a general pre-approval, as part of the audit committee’s approval\nof the scope of the engagement of our independent registered public accounting firm, or on an individual basis. Any proposed services\nexceeding general pre-approved levels also requires specific pre-approval by our audit committee. The policy prohibits retention of the\nindependent registered public accounting firm to perform the prohibited non-audit functions defined in Section 201 of the Sarbanes-Oxley\nAct or the rules of the Securities and Exchange Commission, and also requires the audit committee to consider whether proposed services\nare compatible with the independence of the registered public accounting firm."}