{"url_path":"/sec/bliv/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C PRINCIPAL ACCOUNTANT FEES AND SERVICES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1982448/0001493152-26-023306-index.html","accession_number":"0001493152-26-023306","cik":"0001982448","ticker":"BLIV","issuer_name":"BeLive Holdings","edgar_url":"https://www.sec.gov/Archives/edgar/data/1982448/0001493152-26-023306-index.html","primary_entity_key":"0001982448","primary_entity_name":"BeLive Holdings"},"word_count":180,"has_tables":true,"body_markdown":"**ITEM\n16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\n**Audit\nFees**\n\n \n\nThe\nfollowing are the fees billed to us by our auditors during the fiscal years ended December 31, 2025 and 2024:\n\n \n\n \n \n\n**Financial Year Ended**\n\n**December 31, 2025**\n\n \n \n\n**Financial Year Ended**\n\n**December 31, 2024**\n\n \n\nAudit Fees\n \n \nUS$122,500\n \n \n \nUS$120,000\n \n\nAudit Related Fees\n \n \nUS$13,127 \n \n \n \nUS$6,724\n \n\nAll Other Fees\n \n \n- \n \n \n \n-\n \n\nTotal\n \n \nUS$135,627 \n \n \n \nUS$126,724\n \n\n \n\n**Audit\nFees** consist of the aggregate fees billed in each of the fiscal years listed for professional services rendered by our principal\nauditors for the audit of our annual financial statements.\n\n \n\n**Audit\nRelated Fees** consist of the aggregate fees billed in each of the fiscal years listed for professional services rendered by our principal\nauditors for the audit related services, including assistance with consent of documents filed with the SEC.\n\n \n\n**All\nOther Fees** consist of the aggregate fees billed for services provided by our independent auditor and not otherwise included in Audit\nFees or Audit Related Fees. Included in such Other Fees would be fees for services rendered by our independent auditor in connection\nwith public offerings conducted during such periods."}