{"url_path":"/sec/brls/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 Principal Accountant Fees and Services.","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-02","source_url":"https://www.sec.gov/Archives/edgar/data/1852973/0001213900-26-063777-index.html","accession_number":"0001213900-26-063777","cik":"0001852973","ticker":"BRLS","issuer_name":"Borealis Foods Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1852973/0001213900-26-063777-index.html","primary_entity_key":"0001852973","primary_entity_name":"Borealis Foods Inc."},"word_count":410,"has_tables":true,"body_markdown":"Item\n14. Principal Accountant Fees and Services.\n\n** **\n\nCarr, Riggs & Ingram, LLC (“CRI”),\n(PCAOB ID: 213), who performed our audit services for fiscal year 2025 including an audit of the consolidated financial statements and\nservices related to filings with the SEC, has served as our independent registered public accounting firm since January 2026. Berkowitz\nPollack Brant, Advisors + CPAs (“BPB”), (PCAOB ID: 52), performed our audit services for fiscal years 2023 and 2024. As previously\ndisclosed by the Company, CRI acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of BPB.\n\n \n\nThe following table summarizes the fees of our\nindependent registered public accounting firm, billed to us in each of the last two fiscal years:\n\n \n\n**Fee Category** \nFor the\nyear ended\nDecember 31,\n2025  \nFor the\nyear ended\nDecember 31,\n2024 \n\nAudit Fees (1) \n$264,561  \n$166,910 \n\nAudit-Related Fees (2) \n 17,750  \n 127,348 \n\nTax Fees(3) \n 20,373  \n 6,319 \n\nAll Other Fees(4) \n -  \n 55,370 \n\nTotal \n$302,684  \n$355,947 \n\n \n\n(1)Audit\nFees. Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services\nthat are normally provided by our independent registered public accounting firm in connection with regulatory filings.\n\n \n\n(2)Audit-Related\nFees. Audit-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the\naudit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services\nthat are not required by statute or regulation and consultations concerning financial accounting and reporting standards.\n\n \n\n(3)Tax\nFees. Tax fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice.\n\n \n\n(4)All\nOther Fees. All other fees consist of fees billed for all other services.\n\n \n\n**Audit Committee Pre-Approval Policy and Procedures**\n\n \n\nThe Audit Committee’s current policy is\nto pre-approve all audit services and permitted non-audit services to be performed for it by its auditors, including the fees and terms\nthereof (subject to the *de minimis*exceptions for non-audit services described in the Exchange Act which are approved by the audit\ncommittee prior to the completion of the audit).\n\n \n\nAll services rendered by CRI, our current independent\nregistered public accounting firm, during fiscal 2025 were pre-approved by the Audit Committee in accordance with the audit committee\npre-approval policy. All services rendered by BPB, our former independent registered public accounting firm, during fiscal 2024 were pre-approved\nby the Audit Committee in accordance with the audit committee pre-approval policy.\n\n \n\n59\n\n \n\nPart\nIV"}