{"url_path":"/sec/bosc/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":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","accession_number":"0001213900-26-037333","cik":"0001005516","ticker":"BOSC","issuer_name":"BOS BETTER ONLINE SOLUTIONS LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","primary_entity_key":"0001005516","primary_entity_name":"BOS BETTER ONLINE SOLUTIONS LTD"},"word_count":300,"has_tables":true,"body_markdown":"**Item 16C: Principal Accountant Fees and\nServices**\n\n \n\nFahn\nKanne & Co. Grant Thornton Israel (“**Grant Thornton**”), serves as our independent registered public accounting firm\nfor the years 2024 and 2025.\n\n \n\nThe table below summarizes\nthe audit and other fees paid and accrued by the Company and its consolidated subsidiaries to Grant\nThornton during 2024 and 2025. All of such fees were pre-approved by our audit committee.\n\n \n\n  \nYear Ended\nDecember 31, 2025  \nYear Ended\nDecember 31, 2024 \n\n  \nAmount  \nPercentage  \nAmount  \nPercentage \n\nAudit Fees – Grant Thornton (1) \n$117,787  \n 100% \n$94,338  \n 100%\n\nAll Other Fees – Grant Thornton (2) \n$-  \n -% \n$-  \n -%\n\nTotal \n$117,787  \n 100% \n$94,338  \n 100%\n\n \n\n(1)\nAudit fees are fees for audit services for each of the years shown in this table, including fees associated with the annual audit and audit services provided in connection with other statutory or regulatory filings.\n\n \n \n\n(2)\nOther fees are fees for professional services other than audit fees.\n\n** **\n\n**Audit Committee’s pre-approval policies and procedures:**\n\n \n\nThe audit committee is responsible\nfor the oversight of the independent auditors’ work, including the approval of services provided by the independent auditors. These\nservices may include audit, audit-related, tax or other services, as described above. On an annual basis the audit committee pre-approves\naudit and non-audit services to be provided to the Company by its auditors, listing the particular services or categories of services,\nand sets forth a specific budget for such services. Additional services not covered by the annual pre-approval may be approved by the\naudit committee on a case-by-case basis as the need for such services arises. Any services pre-approved by the audit committee must be\npermitted by applicable law. Once services have been pre-approved, the audit committee receives a report on a periodic basis regarding\nthe extent of the services actually provided and the fees paid."}