{"url_path":"/sec/asft/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":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1651992/0001477932-26-002564-index.html","accession_number":"0001477932-26-002564","cik":"0001651992","ticker":"ASFT","issuer_name":"Appsoft Technologies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1651992/0001477932-26-002564-index.html","primary_entity_key":"0001651992","primary_entity_name":"Appsoft Technologies, Inc."},"word_count":294,"has_tables":true,"body_markdown":"**ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES**\n\n \n\nThe following table shows the fees that were billed for the audit and other services for the fiscal years ended December 31, 2025 and 2024.\n\n \n\n \n\n \n\n**2025**\n\n \n\n \n\n**2024**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nAudit Fees\n\n \n$15,000\n \n\n \n$15,000\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nAudit-Related Fees\n\n \n\n \n6,000\n \n\n \n\n \n6,000\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nTax Fees\n\n \n\n \n0\n \n\n \n\n \n0\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nAll Other Fees\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nTotal\n\n \n$21,000\n \n\n \n$21,000\n \n\n \n\n*Audit Fees* — This category includes the audit of our annual financial statements, review of financial statements included in our Quarterly Reports on Form 10-Q and services that are normally provided by the independent registered public accounting firm in connection with engagements for those fiscal years. This category also includes advice on audit and accounting matters that arose during, or as a result of, the audit or the review of interim financial statements.\n\n \n\n*Audit-Related Fees* — This category consists of assurance and related services by the independent registered public accounting firm that are reasonably related to the performance of the audit or review of our financial statements and are not reported above under “Audit Fees.” The services for the fees disclosed under this category include consultation regarding our correspondence with the SEC, other accounting consulting and other audit services.\n\n \n\n*Tax Fees* — This category consists of professional services rendered by our independent registered public accounting firm for tax compliance and tax advice. The services for the fees disclosed under this category include tax return preparation and technical tax advice.\n\n \n\n*All Other Fees* — This category consists of fees for other miscellaneous items.\n\n \n\nOur Board has adopted a procedure for pre-approval of all fees charged by our independent registered public accounting firm. Under the procedure, the Board approves the engagement letter with respect to audit and review services. Other fees are subject to pre-approval by the Board.\n\n \n\n \n\n21\n\n*Table of Contents*\n\n \n\n**PART IV**"}