{"url_path":"/sec/catg/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 Principal Accountant Fees and","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1470129/0001753926-26-000917-index.html","accession_number":"0001753926-26-000917","cik":"0001470129","ticker":"VIIQ","issuer_name":"VisitIQ Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1470129/0001753926-26-000917-index.html","primary_entity_key":"0001470129","primary_entity_name":"VisitIQ Corp."},"word_count":163,"has_tables":true,"body_markdown":"**Item 14. Principal Accountant Fees and\nServices. **\n\n \n\n**Independent Registered Public Accounting\nFirm Fees and Services**\n\n \n\nWe regularly review the services and fees\nfrom our independent registered public accounting firm.\n\n \n\nFees for services provided by Boulay PLLP\nduring the years ended August 31, 2024 and 2025 were as follows:\n\n \n\n  \nFiscal Year Ended\nAugust 31, 2024  \nFiscal Year Ended\nAugust 31, 2025 \n\nFees Billed to the Company \n    \n   \n\nAudit fees \n$85,000  \n$91,000 \n\nAudit-related fees \n 90,500  \n 20,000 \n\nTax fees \n —  \n — \n\nOther fees \n —  \n — \n\nTotal fees \n$175,500  \n$111,000 \n\n \n\n**Policy on Pre-Approval of Audit and Permissible\nNon-Audit Services of Independent Registered Public Accounting Firm**\n\n \n\nThe Company does not have a separately\ndesignated audit committee. Accordingly, the Board is responsible for the pre-approval of all audit and permitted non-audit services\nperformed by the Company’s independent registered public accounting firm.\n\n \n\nAll services provided by the Company’s independent registered public accounting firm during the\nfiscal years ended August 31, 2025 and 2024 were approved by the Board.\n\n \n\n90\n\n \n\n \n\n**PART IV **"}