{"url_path":"/sec/cety/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/A","doc_date":"2026-06-05","source_url":"https://www.sec.gov/Archives/edgar/data/1329606/0001493152-26-027379-index.html","accession_number":"0001493152-26-027379","cik":"0001329606","ticker":"CETY","issuer_name":"Clean Energy Technologies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1329606/0001493152-26-027379-index.html","primary_entity_key":"0001329606","primary_entity_name":"Clean Energy Technologies, Inc."},"word_count":456,"has_tables":true,"body_markdown":"**Item\n14. Principal Accounting Fees and Services.**\n\n \n\nThe\naggregate fees billed to us by our principal accountant (TAAD LLP) for services rendered during the fiscal years ended December 31, 2024\nand December 31, 2023, are set forth in the table below:\n\n \n\nServices: \n2024  \n2023 \n\nAudit Fees (1) \n$307,611  \n$231,815 \n\nAudit Related Fees (2) \n    \n - \n\nTax Fees (3) \n    \n - \n\nAll Other fees \n -  \n - \n\nTotal \n$307,611  \n$231,815 \n\n \n\n(1)\nAudit\nfees billed in 2024 and 2023 consisted of fees related to the audit of our annual financial statements, reviews of our quarterly\nfinancial statements, and statutory and regulatory audits, consent and other services related to filings with the SEC.\n\n \n \n\n(2)\nAudit-related\nfees related to financial accounting and reporting consultations, assurance and related services.\n\n \n \n\n(3)\nTax\nservices consist of tax compliance and tax planning and advice.\n\n \n\nThe\nBoard of Directors pre-approves all auditing services and permitted non-audit services (including the fees and terms thereof) to be performed\nfor us by our independent registered public accounting firm, subject to the de minimis exceptions for non-audit services described in\nSection 10A(i)(1)(b) of the Exchange Act and the rules and regulations of the SEC. All services rendered by our principal auditor for\nthe years ended December 31, 2024 and 2023, were pre-approved in accordance with the policies and procedures described above.\n\n \n\n**Auditor\nIndependence**\n\n \n\nThe\nBoard of Directors has considered whether the provision of the above noted services is compatible with maintaining our independent registered\npublic accounting firm’s independence and has concluded that the provision of such services has not adversely affected the independent\nregistered public accounting firm’s independence.\n\n \n\n104\n\n \n\n \n\n**Board\nof Directors Audit Report to Shareholders**\n\n \n\nSince\nwe do have a standing Audit Committee our full Board of Directors oversees our financial reporting process. Our management has the primary\nresponsibility for our financial statements as well as our financial reporting process, principles and internal controls. The independent\nregistered public accounting firm is responsible for performing an audit of our financial statements and expressing an opinion as to\nthe conformity of such financial statements with accounting principles generally accepted in the United States of America.\n\n \n\nIn\nthis context, the Board of Directors has reviewed and discussed our audited financial statements as of December 31, 2024 and 2023, with management and the independent registered public accounting firm. The Board of Directors has discussed with the independent\nregistered public accounting firm the matters required to be discussed by the Statement on Auditing Standards No. 61, *Professional\nStandards*, as amended. In addition, the Board of Directors has received the written disclosures and the letter from the independent\nregistered public accounting firm required by Independence Standards Board Standard No. 1, *Independence Discussions with Audit Committees*,\nas currently in effect, and it has discussed their independence with us."}