{"url_path":"/sec/chai/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/1649009/0001493152-26-023908-index.html","accession_number":"0001493152-26-023908","cik":"0001649009","ticker":"CHAI","issuer_name":"Core AI Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1649009/0001493152-26-023908-index.html","primary_entity_key":"0001649009","primary_entity_name":"Core AI Holdings, Inc."},"word_count":230,"has_tables":true,"body_markdown":"**ITEM\n16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nBush & Associates CPA LLC has served as our principal independent registered public accounting firm for each of the two years ended December 31, 2025\nand December 31, 2024.\n\n \n\nThe\nfollowing table provides information regarding fees paid and/or payable by us to Barzily & Co. for all services, including audit\nservices, for the years ended December 31, 2025 and December 31, 2024 as of the date of this Annual Report:\n\n \n\n  \nYear Ended \n\n  \nDecember 31, \n\n  \n2025  \n2024 \n\nAudit fees(1) \n$\n80,000\n  \n$\n70,000\n \n\nAudit-related fees \n$-  \n$- \n\nTax fees(2) \n$-  \n$- \n\nTotal \n$80,000  \n$70,000 \n\n \n\n(1)\nIncludes\nprofessional services rendered in connection with the audit of our annual financial statements, review of our interim financial statements,\nand fees relating to fundraising.\n\n \n\n(2)\nTax\nfees are the aggregate fees billed (in the year) for professional services rendered for tax compliance and tax advice other than\nin connection with the audit.\n\n \n\nAll\naudit services and permitted non-audit services to be performed for us by our independent auditor must be approved by our audit committee\nin advance to ensure that such engagements do not impair the independence of our independent registered public accounting firm. The audit committee generally pre-approves particular services or categories of services on a case-by-case basis. All services provided to us by\nour independent auditor in 2025 and 2024 were pre-approved by the Audit Committee."}