{"url_path":"/sec/cik-0000096885/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 Principal Accounting Fees and Services**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-30","source_url":"https://www.sec.gov/Archives/edgar/data/96885/0001185185-26-002742-index.html","accession_number":"0001185185-26-002742","cik":"0000096885","ticker":null,"issuer_name":"TEL INSTRUMENT ELECTRONICS CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/96885/0001185185-26-002742-index.html","primary_entity_key":"0000096885","primary_entity_name":"TEL INSTRUMENT ELECTRONICS CORP"},"word_count":359,"has_tables":true,"body_markdown":"**Item\n14. Principal Accounting Fees and Services**\n\n \n\nAs\npreviously reported, the Audit Committee appointed CBIZ CPAs P.C. to serve as the Company’s independent auditor for fiscal year\n2025.\n\n \n\nFor\nthe fiscal years ended March 31, 2025, and 2024, professional services were performed by CBIZ, CPAs P.C. and Marcum LLP, the Company’s\nindependent registered public accountants for those years were as follows:\n\n \n\n  \n2025  \n2024 \n\nAudit Fees (CBIZ CPAs P.C.) \n$24,713  \n$ \n\nAudit Fees (Marcum LLP) \n 133,564  \n 139,100 \n\nAudit-Related Fees \n -  \n - \n\nTotal Audit and Audit-Related Fees \n 158,277  \n 139,100 \n\nTax Fees \n -  \n - \n\nAll Other Fees \n -  \n - \n\n  \n    \n   \n\nTotal \n$158,277  \n$139,100 \n\n \n\n**Audit Fees.** This category includes an audit\nof the Company’s consolidated financial statements and reviews of the financial statements included in the Company’s Quarterly\nReports on Form 10-Q and Form 10-K. It also includes advice on accounting matters that arose during, or as a result of, the audit or\nthe review of interim financial statements, and services which are normally provided in connection with regulatory filings, or in an\nauditing engagement.\n\n \n\nCBIZ\nCPAs P.C. performed the audit for the fiscal year ended March 31, 2025, and Marcum LLP performed reviews for the first, second, and third\nquarters Marcum LLP performed the audit for the fiscal year ended March 31, 2024, and reviews for first, second and third quarters.\n\n \n\n**Audit\nRelated Fees, Tax Fees, and All Other Fees**. No fees under these categories\nwere paid to Marcum LLP and CBIZ CPAs P.C. in 2025 and/or 2024.\n\n \n\n**Policy\non Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Auditor**\n\n \n\nThe\nAudit Committee has established a policy which requires it to pre-approve all audit and permissible non-audit services, including audit-related\nand tax services, if any, to be provided by the independent auditor. Pre-approval is generally provided for up to one year and is detailed\nas to the particular service or category of service to be performed, and is subject to a detailed budget. The auditor and management\nare required to report periodically to the Audit Committee regarding the extent of services performed and the amount of fees paid to\ndate, in accordance with the pre-approval.\n\n \n\n53\n\n[Table of Contents](#TableOfContents) \n\n \n\n**PART\nIV**"}